Case Details:
| Particular | Details |
| Case No. | WP (C) NO. 21490 of 2020 (I) |
| Case Name | Malayalam Motors (P.) Ltd. v. Assistant State Tax Officer |
| Court | Kerala High Court |
| Date of Judgement | 12-10-2020 |
| Citation | GIG-CLS-0091 |
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Issue- In the above case, the petitioner was 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 contesting the same. But, the respondent has expressed his inability to permit the petitioner to pay the arrears of tax in instalments. The petitioner reiterates that on account of the present Covid pandemic situation, the petitioner is not in a position to generate the funds necessary for making a lump sum payment of the admitted tax for the said period, and it was therefore that the petitioner seeks a direction from this Court to permit the petitioner to file the returns without paying the entire admitted tax, but ensuring that the payment of admitted tax, together with interest thereon and applicable late fees etc., will be made in quick instalments.
Held- It was held since the petitioner is not disputing its liability, and wishes to put a quietus to the matter, this court deem it appropriate to direct the 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 15th November, 2020 and culminating on 15th August, 2021. It is made clear that if the petitioner defaults in any single instalment, the petitioner will lose the benefit of this judgment and it will be open to the respondent to proceed with recovery proceedings for realisation of the unpaid tax, interest and other amounts, in accordance with law.
