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2021 (6) TMI 473 - HC - GSTSeeking permission to pay in tranches - financial difficulty on account of coronavirus - appellant paid part of demand and for rest he is seeking time to pay - HELD THAT - A little leeway should be given to the petitioner. The petitioner is directed to deposit ₹ 2,75,00,000/-, on or before 05.07.2021 - Insofar as the last tranche is concerned, directions qua the same will be issued on the next date of hearing. List the matter on 06.07.2021.
Issues: Compliance with court directions regarding deposit of tax liability.
In this judgment by the Delhi High Court, the court noted that the petitioner had complied with the directions issued on 05.03.2021, by depositing a substantial amount against a total liability. However, the petitioner failed to fully comply with the subsequent directions issued on 05.04.2021, regarding the remittance of further amounts. The court highlighted that the petitioner only deposited a partial amount against the specified deadline. As a result, the court granted a short accommodation to the petitioner, with a condition to deposit a specific amount to demonstrate bona fides. The court acknowledged the challenges faced by the petitioner due to the disruptions caused by the pandemic but emphasized the importance of meeting the obligations. The court directed the petitioner to deposit the remaining amount by a specified date and scheduled a further hearing to address the final tranche of the liability. The court emphasized the importance of complying with court directions and meeting financial obligations, even in challenging circumstances. The judgment highlighted the petitioner's partial compliance with the directions regarding the deposit of tax liability and the subsequent grant of a short accommodation to rectify the shortfall. The court considered the impact of the pandemic on the petitioner's business but ultimately stressed the necessity of fulfilling the financial commitments. The judgment outlined the specific amounts deposited by the petitioner and the deadlines set for further payments to be made. The court's decision to grant additional time for the deposit of the remaining amount demonstrated a balance between enforcing compliance and recognizing the petitioner's challenges. The judgment concluded with a directive for the petitioner to fulfill the outstanding payment by a specified date and scheduled a follow-up hearing to address the final tranche of the liability.
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