2025 (1) TMI 1312 - SCH - GST

Waiver of penalty - it was held by CESTAT that It s a case of acquiescence on the part of the petitioners whereby they have accepted the orders passed by the Authorities and have requested for making payment through monthly instalments. At that relevant time they did not request for waiver of penalty and it is only later on that they are claiming waiver of penalty which cannot be reopened now after the payment has already been made. HELD THAT - There are no reason to interfere with the impugned order passed by the High Court. The Special Leave Petition is accordingly dismissed.

Summary

The Supreme Court of India, with Justices J.B. Pardiwala and R. Mahadevan presiding, reviewed the Special Leave Petition filed by the petitioner, represented by Mr. Alok Yadav and his team. After considering the arguments and the materials on record, the Court found no justification to interfere with the impugned order issued by the High Court. Consequently, the Special Leave Petition was dismissed, and any pending applications were disposed of.