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

JUDGEMENT

(1.) The application is for leave to pay an amount due to be paid on March 15, 2022 by April 4, 2022 without seeking any further concession as to the other payments due in terms of the relevant order dated December 7, 2021 passed while disposing of WP(C) No.344 of 2021.

(2.) The prayer is seriously objected to on behalf of the Department. According to the Department, the conduct of the applicant-assessee does not inspire any confidence and this may not be the only time that the applicant approaches this Court in an attempt to stall and ultimately not pay the input tax credit for which the applicant had obtained benefit.

(3.) The Department draws the attention of the Court to, inter alia, paragraphs 7 and 10 of the order of December 7, 2021 which record as follows: