R.R. Infratech Vs Assistant Commissioner of Commercial Taxes
Date: June 4, 2026
Subject Matter
Petitioner Allowed to Avail GST Amnesty Scheme Despite Missing Declaration Deadline as Timelines are Directory
Summary
The petition is allowed in-part , quashing the endorsement that rejected the petitioner's request to avail the GST Amnesty Scheme. The High Court held that the timelines stipulated for filing a declaration under the GST Amnesty Scheme 2025 are direct…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT The petitioner has called in question the Adjudication Order dated 29.04.2024 and the Recovery Notice dated 17.04.2026. The Adjudication Order and its Summary are produced as Annexures-A and B, and the Recovery Notice is produced as Annexure-C. The petitioner has also been issued with the Endorsement dated 02.04.2026 vide Annexure-E informing…