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    <title>2020 (10) TMI 761 - KERALA HIGH COURT</title>
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    <description>The Court allowed the petitioner, a private limited company in automobile sales, to pay arrears of tax in monthly instalments from Nov 15, 2020, to Aug 15, 2021, including interest and late fees, due to financial constraints during the Covid pandemic. The petitioner, who had filed GSTR-1 returns for Feb-May 2020, was granted this relief as they accepted the tax liability without dispute and faced challenges making a lump sum payment. Failure to comply with the instalment plan would result in the respondent initiating lawful recovery proceedings.</description>
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