2021 (5) TMI 885 - HC - GST

Non-compliance with directions contained in order dated 05.04.2021 regarding remission of amount due - HELD THAT - Having regard to the fact that there is a Coronavirus pandemic raging in the country we are inclined to give a short accommodation to Ms. Malhotra to place the petitioner s difficulties on record by way of an affidavit - In the meanwhile Ms. Vibhooti Malhotra states that the petitioner to show its bona fides will remit 25, 00, 000 to the respondents on or before 01.06.2021. Application disposed off.

Summary

Issues: Compliance with court orders, extension of time due to COVID-19 pandemic

Compliance with Court Orders:
The petitioner, represented by Ms. Vibhooti Malhotra, admitted to not fully complying with the directions given in the court's order dated 05.04.2021. Ms. Malhotra cited difficulties faced by the petitioner in collecting dues from debtors due to the impact of the Coronavirus pandemic. Specifically, the petitioner had only remitted &8377; 2,00,00,000 out of the required &8377; 5,00,00,000 by the specified date. The court noted that no application supported by an affidavit seeking an extension of time had been submitted by the petitioner, leading to a violation of the conditions set in the previous order.

Extension of Time Due to COVID-19 Pandemic:
In light of the ongoing Coronavirus pandemic affecting the country, the court, while acknowledging the violation of the previous order, decided to grant a short accommodation to Ms. Malhotra to provide an affidavit detailing the petitioner's difficulties. The court allowed the petitioner to remit &8377; 25,00,000 to the respondents by 01.06.2021 to demonstrate its good faith. The matter was listed for further proceedings on 02.06.2021, indicating the court's willingness to consider the petitioner's circumstances and potential extension of time based on the presented affidavit.