GST Demand Challenge: Petitioner Advised to First Engage Assessing Authority Before Seeking Judicial Intervention

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 noted the appeal was time-barred and suggested the petitioner seek relief through administrative channels before pursuing judicial intervention.

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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.

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