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Case Law Details

Case Name : Pazhayidom Food Ventures (P) Ltd Vs Superintendent Commercial Taxes (Kerala High Court)
Related Assessment Year :
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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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2 Comments

  1. Premkumar says:

    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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