2021 (5) TMI 983

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....2021<br>WP(C)/2862/2021 - -<br>Service Tax<br>HONOURABLE MR. JUSTICE N. KOTISWAR SINGH Advocate for the Petitioner : MS. M L GOPE Advocate for the Respondent : SC, GST ORDER The Court proceedings have been conducted through video-conference. 2. Heard Ms. N. Hawelia, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, learned Standing Counsel, GST. 3. Considering the na....

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....f which not only the petitioner's enterprise but also functioning of the many offices of the Government including of the Respondents had been disrupted and, as such, the petitioner could not make the payment. Subsequently, however, when the opportunity came for the petitioner to make payment, the authorities informed the petitioner that the portal for payment has been closed as the last date of pa....

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..... Keyal, learned Standing Counsel, GST has drawn attention of this Court also to the amount which according to him, the petitioner-company actually owes to the authorities by referring to the letter dated 22.12.2019 of the petitioner where it has been mentioned that the petitioner-company owes Rs. 3,90,69,385/- under the SVLDRS which could be paid in 48 equal instalments. On the other hand, Ms. Ha....