Office of Principal Commissioner Vs R. Chandrashekar
Date: June 9, 2026
Subject Matter
GST, its assessment, and recovery are governed by statutory provisions, which cannot be superseded by judicial directions
Summary
The High Court has set aside the directions issued by a Single Judge to the GST authorities regarding the waiver of interest, penalty, and limitation periods for filing returns related to works contracts. The Court held that the levy of GST, its asse…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT 1. The appellants have filed the present appeals impugning the judgment dated 11.04.2023 passed by the learned Single Judge of this Court in W.P.No.19067/2019; W.P.No.30107-118/2019; W.P.No.9721/2019; W.P.No.15086/2019 and W.P.No.50889/2019 [ impugned order ]. The prayers in the writ petitions were substantially similar and the writ petitione…