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Karnataka HC Quashes GST Interest Waiver Rejection as Section 128A Time Limit Was Directory
Case Law Details
- Case Name
- Akshaya Borewells Vs Assistant Commissioner of Central Tax and Central Excise (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Akshaya Borewells Vs Assistant Commissioner of Central Tax and Central Excise (Karnataka High Court)
The Karnataka High Court allowed the writ petition filed by Akshaya Borewells challenging rejection of its waiver application under Section 128A of the CGST Act. The petitioner, engaged in drilling bore wells, was subjected to GST audit for the period July 2017 to March 2020. The audit found that common input tax credit had been used for taxable as well as exempt supplies, resulting in reversal liability of Rs.41,91,146/-. The petitioner accepted the audit observations and paid...
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