Venus Stampings Pvt Ltd And Another v. Commissioner Of Cgst

LAVISHA 2024.09.27 09:14 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, Chandigarh

interest and penalty within three days. Thereafter, it seems that the petitioners - company submitted a letter on 28.03.2022 requesting for conversion of outstanding liability into monthly instalments, which was allowed by the concerned Assistant Commissioner. The issue, therefore, stood closed at that level itself with regard to the aspect regarding waiver of penalty. A presumption has to be drawn in terms of the aforesaid communications that the authorities as well as the petitioner himself did not press further for waiver of penalty and has later on insisted for waiver of penalty, vide its letter dated 21.08.2024. In the circumstances, it is a case where the petitioners seek to revive what they had already accepted earlier, and had also deposited the amount.

It's a case of acquiescence on the part of the petitioners, whereby they have accepted the orders passed by the Authorities and have requested for making payment through monthly instalments. At that relevant time, they did not request for waiver of penalty, and it is only later on, that they are claiming waiver of penalty which cannot be reopened now, after the payment has already been made.

Accordingly, present writ petition stands dismissed. Pending miscellaneous application(s), if any, also stand disposed of.

LAVISHA 2024.09.27 09:14 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, Chandigarh