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This court directed the respondent tax authority to accept the belated returns and permit the petitioner therein to discharge the balance tax liability in equal monthly installments.

Payment of tax in Installments -- The petitioner filed GSTR-1 returns for the months of February, 2020 to May, 2020, due to Covid pandemic, could not generate funds to make payment of the admitted tax. However, he intends to pay the arrears of tax due without contesting the same. The respondent has expressed his inability to permit the petitioner to pay the arrears of tax in installments. The petitioner, therefore, sought a direction to permit the petitioner 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 quick installments. The respondent submitted that the provisions of the Act do not provide for the payment of the admitted amount shown in the return in installments. The court observed that the petitioner only sought an installment facility to pay the admitted tax, together with interest thereon, in view of the financial difficulties faced by it during the Covid pandemic situation. Held that:- The Hon’ble High Court directed the respondent to accept the belated return filed by the petitioner for the period from February, 2020 to April, 2020, without insisting on payment of the admitted tax. The petitioner shall be permitted to discharge the tax liability, inclusive of any interest and late fee thereon, in equal successive monthly installments commencing from 15th November, 2020 and culminating on 15th August, 2021.
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