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

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