2020 (7) TMI 737

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..... he petitioner is a private limited company registered as a service provider under the Goods and Service Tax Act. In the Writ Petition it is the case of the petitioner that while he intends to pay the arrears of tax due for the assessment year 2018-2019 (November 2018 to March 2019), without contesting the same, the respondents have expressed their inability to permit him to pay the arrears of tax .....

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..... view of the express provisions of the statute. 2. I have heard the learned counsel for the petitioner and the learned Standing counsel for the respondents. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I note that the petitioner, who is an assessee under the GST Act, is not disputing his liability to tax, or the quantum thereof, for the p .....

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..... ember 2018 to March 2019, without insisting on payment of the admitted tax declared therein. The respondents shall adjust the amount of Rs. 4 Lakhs paid by the petitioner during the pendency of this writ petition, towards the admitted tax liability, and thereafter permit him to discharge the balance tax liability, inclusive of any interest and late fee thereon, in equal successive monthly instalme .....

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