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2024 (1) TMI 375

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..... ays time for payment of demand - HELD THAT:- It appears that the petitioner was not in a position to pay the demanded amount, since all of a sudden, the respondent had issued a notice demanding the interest of a sum of Rs. 2,80,247/-. Further, it appears that only a sum of Rs. 26,667/- was paid by the petitioner till date. This Court feels that the time period of 2 days is not sufficient to make t .....

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..... er is in the business of rendering service to financial institutions. Due to some technical glitch and practical difficulties, there was delay in payment of GST for the years 2017-2018 to 2021-2022. Hence, a notice was issued by the respondent directing the petitioner to pay the interest of a sum of Rs. 2,80,247/- for non-payment of GST in time during the relevant years within a period of 2 days. .....

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..... sidering the facts and circumstances, an appropriate time limit may be fixed by this Court and also the petitioner may be directed to pay the demanded amount. 6. Heard the learned counsel for the petitioner and the respondent and also perused the materials available on record. 7. In view of the above, it appears that the petitioner was not in a position to pay the demanded amount, since all of a s .....

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