2020 (10) TMI 761

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....ivate limited company engaged in the business of automobile sales. In the writ petition, it is the case of the petitioner that though the Company filed GSTR-1 returns for the months of February, 2020 to May, 2020, due to Covid pandemic, could not generate funds to make lump sum payment of the admitted tax. The Company, however, intends to pay the arrears of tax due without contesting the same. But....

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....he return in instalments, and hence the relief sought for by the petitioner cannot be granted in view of the express provisions of the statute. 3. I have heard the learned counsel for the petitioner and the learned Standing counsel for the respondent. 4. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I note that the petitioner, who is an as....