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2022 (8) TMI 1327 - HC - GSTRealization of the demand in question arising out of the assessment order - HELD THAT:- Petitioner should have been vigilant about its right when it knew that if it did not get any relief before the revisional authority, adjudicating authority under the statute are bound to take steps for realization of the demand arising out the assessment order. Such type of casual submission made on behalf of the petitioner is not acceptable and I am of the view that the respondent, assessing officer has done nothing wrong and rather assessing officer was very lethargic in taking steps for realization of the demand in question when the assessment order out of which the demand arises was neither stayed nor set aside by any higher forum. Petition dismissed.
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