Liability of GST— Extension in Pandemic situation-- The petitioner submitted that in compliance of this Court order dated 16.03.2020, he started depositing the money with the respondent to clear the GST liability. However due to ongoing pandemic situation, he suffered financial losses and not receiving its due money from its customers, as such, he sought extension. The respondent objected to the extension of the time.
Held that:-The Hon’ble High Court held that considering the pandemic situation the period of the clearing the entire liability is extended to further 120 days and the petitioner is directed to clear all its dues, as per order dated 16.03.2020. — Orion Security Solutions & Anr Vs. Commissioner of CGST Delhi East  27 TAXLOK.COM 044 (Delhi)