2024 (10) TMI 1229

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..... ppeal 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 rem .....

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..... nt 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. 2. The writ petition would stand rejected without any observations on the claim of waiver, which the petitioner would have to convince the Assessi .....

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