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Assessee allowed to adjust tax dues payable in 24 monthly installments with ITC against last installment
Case Law Details
- Case Name
- Jud Cements Ltd. & Anr. Vs Commissioner of Central Goods, Service Tax & Central Excise (Meghalaya High Court)
- Appeal Number
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- Date of Judgement/Order
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- All High Courts
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Jud Cements Ltd. & Anr. Vs Commissioner of Central Goods, Service Tax & Central Excise (Meghalaya High Court)
The Hon’ble Meghalaya High Court in JUD Cements Ltd. & Anr. v. the Commissioner, CGST, Shillong [WP (C) No. 344/2021 dated December 7, 2021] held that adjustment of Input Tax Credit (ITC) with tax dues to be paid off by the assessee in 24 equal or nearly equal monthly installments on account of the orders passed in the pending appeals and on account of ITC, if any, against the last installment. Further held that, the assessee will also be liable to pay in...
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