Karnataka High Court
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Karnataka High Court
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 GST: 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