I don't think it will be viable but what I can suggest you is, if your transporter is fixed then ask him for the credit note and adjust them against the future liability.
And, for the payment outstanding for last 2-3 years of your, you can apply for amnesty scheme if no notice or inquiry has been initiated upon you.
CA JAYANT BOTHRA Email: ca.jayantbothra@gmail.com Blog: cajayantbothra.blogspot.in
CAclubindia
