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2020 (10) TMI 106

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..... d the Petitioner may please be permitted to make payment in 6 monthly installments. (b) Any just and proper order may please be passed in the facts and circumstances of the case for which act of kindness your applicant shall forever pray." In the main matter, i.e. the Special Civil Application No.4487 of 2020, an order came to be passed dated 19th February 2020, which reads thus :   "1. Draft amendment allowed. The same shall be carried out at the earliest. 2. Let Notice be issued to the respondents, returnable on 11th March 2020. 3. Having heard learned counsel appearing for the writ applicant and having gone through the material available on record, we are of the view that the writ applicant is entitled to some interim relie .....

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..... erim relief in terms of paragraph No.21E. 8. To be heard with the Special Civil Application No.4025 of 2020." Pursuant to the order passed by this Court, referred to above, the writ-applicant has filed an undertaking before this Court, stating as under : "I, Mr.Viren Rathod, Male, Aged 34 years, having permanent address at 4/234B MGR Road, Palavakkam, Chennai 600041, Tamil Nadu, Managing Director of the Petitioner, undersigned do hereby state on solemn affirmation as under: 1. The Petitioner has challenged the bank attachment garnishee notices dated 17.1.2020 under Section 79 of the Central/Gujarat Goods and Services Tax Act, 2017 (herein after referred to as "the GST Act") as well as notice dated 3.2.2020 demanding interest on gross .....

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..... pliance would entail the consequences of contempt. We could have not only rejected this Civil Application but, in the process, even the interim relief would have stood vacated. However, with a view to give one opportunity to the writ-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. We make it clear that within a period of six weeks from today if the requisite amount is deposited, then the interim relief granted by this Court in terms of paragraph 21E shall continue. However, if the requisite amount is not paid within a period of six weeks from today, then the interim relief granted earlier s .....

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