Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
HC ruled that the petitioner may discharge outstanding tax liabilities pursuant to Circular No. 238/32/2024 GST dated 15th October, 2024. The court directed the tax authority to accept all dues, including taxes, interest, penalties, and charges as per the demand notice. Since the petitioner failed to deposit taxes during the Covid-19 period and did not contest the department's counter affidavit, the court held that the petitioner can voluntarily settle the tax liability by making appropriate deposits, which the department must accept in accordance with applicable legal provisions.
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