Rule 158 of the CGST Rules, 2017--- Demand  —Payment in Installments–- The petitioner prayed for quashing of the order dated 05.10.2021 contained in DRC-21, whereby, the application filed by the petitioner in DRC-20 to allow him for payment the due Tax in installments has been rejected in most mechanical manner; for directions upon the respondents to allow the petitioner to discharge the GST in equal 24 monthly installments. The counsel for the petitioner submitted that vide order dated 21.01.2021, a demand notice has been served upon the petitioner for payment of Rs. 44,81,775.56/- and due to the reasons arising out of pandemic COVID-19, petitioner is unable to pay said amount in one go, and he is ready to pay the same in equal monthly installments. The court observed that in view of the facts and circumstances of the present case, let petitioner pay the entire amount in six equal monthly installments commencing from April-2022.  

Held that:- The Hon’ble High Court directed that if petitioner fails to make repayment in six equal monthly installments, the Department may proceed to realize the amount in accordance with law. In the meantime, no coercive steps shall be taken against the petitioner, if he does not default in making payment in installments.