Malayalam Motors Pvt. Ltd Vs Assistant State Tax Officer
Date: October 12, 2020
Subject Matter
Assessee permitted to discharge the tax liability, inclusive of any interest and late fee thereon, in equal successive monthly installments
Summary
The petitioner, who is an assessee under the GST Act, is not disputing its liability to tax, or the quantum thereof, for the period in question. It only seeks an instalment facility to pay the admitted tax, together with interest thereon, in view of…
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 tax due without co…