Section 74 – Prior payment of tax before issue of Show cause notice – Payment of Interest and Penalty

Malayalam Motors Pvt. Ltd Vs Assistant State Tax Officer (Kerala High Court) Facts of the case: The petitioner is a private limited company engaged in the business of automobile sales. The Company filed GSTR-1 returns for the months of February 2020 to May 2020, due to the Covid pandemic, could not generate funds to make lump sum payment of the admitted tax. Petitioner seeks a direction from Court to permit 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., will be made in qui...