Admitted GST liability for delayed tax remittance sustains assessment demand despite challenge to the confirmation order.

GST assessment demand was sustained because it matched the taxpayer's own written reply admitting liability for delayed remittance of tax and undertaking payment. In the absence of any substantive ground to dispute that admission, no judicial interference was warranted with the assessment order confirming the demand. The challenge was therefore rejected and the confirmed demand remained in force.

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Issues: Whether interference was warranted with the GST assessment order confirming the demand based on the petitioner's admitted tax liability.

Analysis: The demand confirmed in the assessment order corresponded to the petitioner's own written reply, in which liability for delayed remittance of tax was ed and payment was undertaken. In view of that admission and the absence of merit in the challenge, no ground was made out for judicial interference with the confirmed demand.

Conclusion: The challenge to the assessment order was rejected and the demand was sustained.

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