2020 (7) TMI 579

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..... oner shall pay the balance due amount within 6 months from today to the first respondent. (b) If the petitioner fails to make full payment within the above stipulated period, it is open to the first respondent to resort to the remedy available under law to recover the said amount. (c) In view of the undertaking given by the petitioner as stated supra, the first respondent is directed to de-freeze the bank account maintained by the petitioner in the second respondent bank forthwith. ( d) Insofar as the interest claim if any, it is open to the first respondent to issue fresh proceedings to the petitioner and if any such proceedings is issued, it is open to the petitioner to agitate against the same in the manner known to law. - W. .....

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..... dertaking that if 6 months time is granted, the petitioner will be in a position to settle the dues, due to the first respondent. The operative portion of the affidavit at Paragraph Nos.5 6 reads as follows: 5. I respectfully submit that I have given an undertaking that if six months time has been granted to me that I will be in a position to settle the GST dues, due to the 1st respondent to that effect I was directed to file an affidavit. 6. I respectfully submit that and I solemnly affirm within six months from the date of the order of this Hon'ble High Court I will once for all settle the GST dues, due to the 1st respondent the calculation of arrears of GST dues payable by me to the 1st respondent narrated below: .....

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..... d circumstances, this Court is of the view that the following order will protect the interest of both parties. 10. Accordingly, this Writ Petition is disposed of, with the following directions: (a) The petitioner shall pay the balance due amount within 6 months from today to the first respondent. (b) If the petitioner fails to make full payment within the above stipulated period, it is open to the first respondent to resort to the remedy available under law to recover the said amount. (c) In view of the undertaking given by the petitioner as stated supra, the first respondent is directed to de-freeze the bank account maintained by the petitioner in the second respondent bank forthwith. (d) Insofar as the interest claim .....

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