GST Waiver Application Cannot Be Rejected Solely for Delay in filing: Karnataka HC

Sri Laxmi Borewell Agencies Vs Assistant Commissioner of Central Tax (Karnataka High Court) The petitioner filed a writ petition challenging Form GST SPL-07 dated 03.11.2025, by which the waiver application filed in Form GST SPL-02 was rejected. The petitioner also sought directions to accept the waiver application and issue Form GST SPL-05, along with quashing of the show cause notice dated 27.09.2023, summary of show cause notice in Form DRC-01 dated 30.09.2023, and the Order-in-Original dated 28.12.2023 passed under Section 73 of the CGST/KGST Act, 2017. The petitioner was engaged in the bu...