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MALAYALAM MOTORS PVT. LTD. vs. THE ASSISTANT STATE TAX OFFICER
(Kerala High Court)

Hon'ble Judges:

N.NAGARESH

Pet. Counsel

Adithya Rajeev

Res. Counsel

Thushara James

Petitioner / Applicant	MALAYALAM MOTORS PVT. LTD.
Respondent	THE ASSISTANT STATE TAX OFFICER
Court	Kerala High Court
State	Kerala
Date	Oct 12, 2020
Order No.	WP(C).No.21490 OF 2020 (I)
Citation	2020(10) TAXREPLY 3425
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ORDER
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 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 is 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 ....