TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>GST Demand Challenge: Petitioner Advised to First Engage Assessing Authority Before Seeking Judicial Intervention</h1> <h3>Warshi Enterprises Versus The State of Bihar, The Assistant Commissioner Patna</h3> The HC dismissed the writ petition, directing the petitioner to first approach the Assessing Authority regarding the GST demand for AY 2019-20. The court ... 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. 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.
TaxTMI 
TaxTMI 
