Section 29 of the CGST Act, 2017  –—Payment in monthly installments -- The petitioner submitted that required tax amount had not been paid, the order of cancellation of registration dated 19.01.2021 was issued under Section 29 of the Act, The petitioner being aggrieved, submitted an application for revocation of cancellation but the same was also rejected by the order dated 18.05.2021. The petitioner expressed their willingness to pay the defaulted tax amount plus the interest and the penalty and made a request that he be allowed to make the necessary payments in 48 (forty eight) installments. The petitioner relied on the Circular No. 996/3/2015-CX dated 28.02.2015. The court observed that it is statutorily provided by the departmental authorities that the maximum permissible installments be 36 (thirty six), therefore, they ought not to randomly extend such installments beyond 36. But if further installments are not allowed, they would be unable to pay the tax due and it may result in a sustenance of the order of cancellation of their registration.

Held that:- The Hon’ble High Court directed amount be equally divided by 48 and the monthly amount payable be communicated to the petitioner, who shall pay the determined monthly installments within the 7th of every month.