Case Law Details
Pazhodiyum Food Ventures Vs Supritendent Commercial Taxes (Kerala High Court)
The 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 in instalments. It is the further contention of the petitioner that on account of the present Covid pandemic situation, he is not in a position to generate the funds necessary for making a lump sum payment of the admitted tax for the said period, and it is therefore that he seeks a direction from this Court to permit the petitioner to file the returns without paying the entire admitted tax, but ensuring that the payment of admitted tax, together with interest thereon and applicable late fees 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 the petitioner and the learned Standing counsel for the respondents.
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