TMI Blog2020 (7) TMI 737X X X X Extracts X X X X X X X X Extracts X X X X ..... seeks an instalment facility to pay the admitted tax, together with interest thereon, in view of the financial difficulties faced by it during the Covid pandemic situation, when its business has come to a total standstill. During the pendency of this Writ Petition, the petitioner has established its bonafides by effecting a payment of ₹ 4 lakhs towards the tax liability for the period 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ust 2020 and culminating on 25th March, 2021. Petition disposed off. - WP(C). No. 14275 OF 2020(H) - - - Dated:- 24-7-2020 - THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR For the Appellant : ADV. SRI.PREMJIT NAGENDRAN For the Respondent : ADV.SRI.SREELAL N WARRIER JUDGMENT The petitioner is a private limited company registered as a service provider under the Goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ees etc, is made on or before 31st March 2021. 2. The learned Standing counsel for the respondents would point out that the provisions of the Act do not provide for the payment of the admitted amount shown in the return in instalments, and hence the relief sought for by the petitioner cannot be granted in view of the express provisions of the statute. 2. I have heard the learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f today, there is no demand against the petitioner for the unpaid tax amount. Under the circumstances, since the petitioner is not disputing his liability, and wishes to put a quietus to the matter, I deem it appropriate to direct the respondent to accept the belated return filed by the petitioner for the period November 2018 to March 2019, without insisting on payment of the admitted tax declared ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
