2020 (10) TMI 761

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....MES JUDGMENT The petitioner is a private 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....

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....e payment of the admitted amount shown in the 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 th....

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.... respondent to accept the belated return filed by the petitioner for the period from February, 2020 to April, 2020, without insisting on payment of the admitted tax declared therein. The petitioner shall be permitted to discharge the tax liability, inclusive of any interest and late fee thereon, in equal successive monthly instalments commencing from 15^th November, 2020 and culminating on 15th Au....