HC: Allows Assessee to discharge tax liability in equal successive monthly instalments

Kerala HC observes that since Assessee didn’t dispute its liability and wishes to put a quietus to the matter, thereby directs Revenue to accept Assessee’s belated returns and permits the Assessee to discharge the balance tax liability in equal monthly instalments; Assessee submitted that it is engaged in the business of automobile sales and though the Company filed GSTR-1 returns for the months of February, 2020 to May, 2020, due to COVID pandemic, it couldn’t generate...