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GST Liability – Payment In Installments

Case Law Details

Case Name
Pazhayidom Food Ventures (P) Ltd Vs Superintendent Commercial Taxes (Kerala High Court)
Date of Judgement/Order
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Pazhayidom Food Ventures (P) Ltd Vs Superintendent Commercial Taxes (Kerala High Court) Kerala HC allows assessee to pay tax in monthly installments due to financial difficulty caused by COVID situation. Facts of the Case  : M/S Pazhayidom Food Ventures (P.) Ltd a private limited company registered as a service provider under the CGST Act 2017 , sought installments facility to pay admitted tax along with interest  due to financial difficulties faced by it in Covid pandemic situation . Revenue authorities taking a view that provisions of Act did not provide for payment of admitted amount show...
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Author Info

Anita Bhadra
Name: Anita Bhadra
Qualification: CA in Job / Business
Company: BHARAT ELECTRONICS LIMITED
Location: MUMBAI, Maharashtra
Articles Published: 259

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2 Comments
  1. Mam,
    I read your article “GST Liability – Payment In Installments” dated 23/8/20, I want to know whether this judgement is applicable for GSTR 3B return payment or Annual Return/Demand payment.

    Please reply me.

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