TMI Blog2020 (10) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... -applicant, we extend the time period by a further period of six weeks to enable the applicant to comply with the undertaking and deposit the amount as directed in the order dated 19th February 2020. Application disposed off. - CIVIL APPLICATION (FOR EXTENSION OF TIME) NO. 1 of 2020 In R/SPECIAL CIVIL APPLICATION NO. 4487 of 2020 - - - Dated:- 16-9-2020 - HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH and HONOURABLE MR. JUSTICE J.B.PARDIWALA Appearance: UCHIT N SHETH for the PETITIONER(s) No. for the RESPONDENT(s) No. VIRAL K SHAH for the RESPONDENT(s) No. IA ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) By this Civil Application, the applicant (original writ-applicant) has prayed for the following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st on the belated payment of taxes as contemplated under Section 50 of the CGST Act is automatic or whether the same would have been determined after the explanation that may be offered by the assessee and the second issue is whether such liability could be gross tax liability or net tax liability after the adjustment of the input tax liability. 6. Mr.Sheth, the learned counsel appearing for the writ applicant, submitted that the writ applicant shall deposit an amount of ₹ 10,00,000/- within a period of one week and the balance amount of ₹ 44,77,778/- shall be deposited in four monthly equal installments. The learned counsel further submitted that the writ applicant shall file an Undertaking on oath in this regard by Mond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 10,00,000 within a period of 1 week and the balance amount of ₹ 44,77,778 shall be deposited in four monthly equal installments commencing from the very next month i.e. March 2020 and such installments will be deposited by the Petitioner with the Respondents latest by the last date of each respective month. However, as pointed out by Mr.Sheth, the learned counsel appearing for the writ-applicant, that his client has not been able to adhere and honour the undertaking filed before this Court referred to above, Mr.Sheth has, in his own way, pointed out the difficulties his client had to face during the period of lock-down, on account of which the undertaking could not be complied with. We were inclined to take a ver ..... X X X X Extracts X X X X X X X X Extracts X X X X
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