GST Amnesty Timeline Held Directory as Notification Used Word ‘May’: Karnataka HC

R.R. Infratech Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court) The Karnataka High Court partly allowed a writ petition challenging an adjudication order, recovery notice, and an endorsement denying the petitioner the benefit of the GST Amnesty Scheme 2025 for the tax period 2018-19. The endorsement stated that the petitioner was ineligible for waiver of interest and penalty because it had not uploaded the required declaration before 30 June 2025. It was undisputed that, after receiving a pre-intimation in Form GST DRC-13, the petitioner had paid part of the tax demand init...