JUDGMENT

This writ petition is submitted by the petitioner challenging Ext.P6 intimation, requiring the petitioner to pay the arrears of tax as per Exts.P3 to P5 orders of assessment, under the provisions of the CGST/KGST Act. One of the contentions raised by the petitioner is that the demand is barred by the limitation. However, it is seen from the records that, all the assessment orders were issued in the year 2018 and the demand notice was issued in 2025. Therefore, under no circumstances the same can be treated as barred by limitation.

2. At this juncture, learned counsel for the petitioner sought an installment facility. However, the statute contemplates, vide Rule 51 of the CGST Rules, for granting installment facility. Therefore, it is for the petitioner to move the appropriate authority by invoking the remedy.

In such circumstances this writ petition is dismissed, without prejudice to the right of the petitioner to move the competent authority seeking installment facility.