JUD CEMENTS LTD. Vs. COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE

JUDGEMENT

(1.) This petition has been filed for, in effect, modification of an order dated December 7, 2021 as subsequently altered by an order of March 23, 2022 in WP (C) No.344 of 2021.

(2.) This may be a case of the petitioner herein having cried wolf without justifiable cause in the past for the petitioner's more worthy subsequent plea to be somewhat diluted by the previous conduct. By the order dated December 7, 2021, the petitioning assessee was permitted to pay the entire outstanding amount of Rs.43,49,50,071.00 in 24 equal or nearly equal monthly installments beginning December 15, 2021 and payable by the 15th day of the 23 succeeding months. On the petitioner's subsequent application, the original order was modified on March 23, 2022. Paragraph 6 of the order of March 23, 2022 is of relevance in the context:

(3.) The excuse that the petitioner has come with this time is a squall that hit the East Jaintia Hills region in the third week of April, 2022. The petitioner relies on a report of the assessed damage appearing at page 45 of the papers. The so-called independent assessor indicated that the cost of repairing would be in excess of Rs.4.00 crore and the repairing work would take three months if the weather conditions are suitable.