Instalment payment of admitted GST liability requires application to the Commissioner, who must consider the request under law.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Payment of admitted GST liability in instalments falls within the Commissioner of State Tax's power. Where the taxpayer did not dispute the liability and sought permission to pay it in instalments, the appropriate course was to apply to the competent authority for consideration under applicable law. The High Court permitted the taxpayer to make that application and directed the Commissioner of State Tax to consider it within the stipulated period, disposing of the writ petition.....