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    <title>2024 (9) TMI 1690 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>After accepting the outstanding liability and seeking instalments, the petitioners did not contemporaneously pursue waiver of penalty. The later attempt to revive waiver was treated as inconsistent with their prior conduct, especially after payment had been made and the dispute had been treated as closed. On that basis, the claim for waiver could not be reopened, and the petitioners remained bound by their earlier acquiescence; the writ petition was dismissed.</description>
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      <description>After accepting the outstanding liability and seeking instalments, the petitioners did not contemporaneously pursue waiver of penalty. The later attempt to revive waiver was treated as inconsistent with their prior conduct, especially after payment had been made and the dispute had been treated as closed. On that basis, the claim for waiver could not be reopened, and the petitioners remained bound by their earlier acquiescence; the writ petition was dismissed.</description>
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