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2020 (10) TMI 761 - HC - GSTPermission to pay the arrears of tax in instalments along with interest thereon - HELD THAT:- This Court in PAZHAYIDOM FOOD VENTURES (P) LTD. VERSUS SUPERINTENDENT COMMERCIAL TAXES (CGST) I CIRCLE, PALA [2020 (7) TMI 737 - KERALA HIGH COURT], in similar circumstances, directed the respondent tax authority to accept the belated returns and permitted the petitioner therein to discharge the balance tax liability in equal monthly instalments. Since the petitioner is not disputing its liability, and wishes to put a quietus to the matter, it is deemed 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 - petition disposed off.
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