2024 (10) TMI 1229 - HC - GST

Waiver of interest and penalty - Challenge to demand made by Annexure-P1 series which is dated 02.12.2021 - HELD THAT - The petitioner admittedly did not file any appeal from the above order and now the same is time barred. The petitioner s contention is that as of now there is some waiver of interest and penalty insofar as the subject assessment year, as decided by the GST Council. If the same is applicable, the petitioner would have to first approach the Assessing Authority with the orders of the GST Council and it is not for the petitioner to seek the remedy under Article 226 peremptorily. The writ petition would stand rejected without any observations on the claim of waiver, which the petitioner would have to convince the Assessing Authority if the same is avoidable.

Summary

The petitioner challenged a demand dated 02.12.2021 for the assessment year 2019-20. The petitioner did not file an appeal, which is now time-barred. The petitioner claims waiver of interest and penalty as per the GST Council decision. The court rejected the writ petition without ruling on the waiver claim, advising the petitioner to approach the Assessing Authority first.