Payment of interest liability in installments is allowed due to pandemic situation

Aich Brothers Vs Union of India (Gauhati High Court) The Hon’ble Gauhati High Court in the case of M/s. Aich Brothers v. the Union of India [WP(C)/3222/2021, dated July 13, 2021] directed the assessee to approach the Revenue Department with an application to pay the outstanding dues against the interest liability for delayed filing of returns in Form GSTR-3B, in instalments as a special case considering Covid-19 pandemic situation. Facts: This petition has been filed by M/s. Aich Brothers (“the Petitioner”), being aggrieved of cancellation of Goods and Services Act (“GST”) registrat...