Your CA (First Attempt) is a strong credential, but I want to be honest with you about the challenges here. Indian CA applicants are one of the most common profiles top B-schools see, and the pool is highly competitive. Beyond that, many schools don't count articleship as full-time work experience - they treat it as training, not professional employment. And if your BCom was through distance learning (which is common for CA candidates), that adds another complication, since several programs view it differently from a regular full-time degree. These aren't dealbreakers, but they do mean your profile has more friction than you might expect.
On the waiver question specifically: I've worked with many CA profiles - some who went the waiver route, some who took the GMAT/GRE. Looking at the current admissions landscape, waivers are genuinely difficult to secure unless you have an exceptional, specific reason why a standardized test is not feasible. Without a test score, it becomes very hard to even make it to the interview round at most competitive programs, regardless of how strong your professional background is. The waiver is not just a form you submit - schools need a compelling case, and "I don't have time" or "I scored low previously" rarely clears that bar.
My honest recommendation: find a good tutor and start preparing for the GMAT or GRE seriously. The GRE in particular is worth exploring if you found the GMAT challenging - many non-engineers find the format more accessible. A solid test score doesn't just open more doors, it removes the biggest question mark on your application and lets your CA qualification and Deloitte experience actually shine. That's the path I'd encourage you to take.