The Hon’ble Kerala High Court in the case of M/s. Krishna Steel Rolling Mills v. Deputy Commissioner of State Tax [WP(C) NO. 15991 of 2023 dated September 15, 2023] dismissed the writ petition, while allowing the assessee to pay in installments of the arrears of tax and further directed the Commissioner to decide the application within 7 days from the day the assessee approached the Commissioner.