Commissioner of Central Tax v. Sadguru Infratech (P.) Ltd

Where sub-contractor filed GST returns belatedly and GST authorities initiated garnishee action for recovery of interest on delayed payment, Single Judge's direction permitting filing or amendments of returns post 01.07.2017 without insisting on interest, penalty or limitation and restraining recovery was unsustainable since liability to interest arises by statutory mandate and cannot be waived or reduced in absence of specific provision

Where a sub-contractor executed works under contracts entered before GST rollout, reimbursement of incremental GST liability due to regime change arose solely between contracting parties and could not bind tax authorities, and statutory provisions for levy and collection of GST could not be altered by contractual terms, making any reimbursement direction enforceable only against employer and not against tax authorities