Karnataka HC Sets Aside GST Interest & Penalty Waiver as Act Does Not Permit It

Commissioner of Central Tax Vs Sadguru Infratech Pvt Ltd (Karnataka High Court) The Karnataka High Court allowed the appeal filed by the Commissioner of Central Tax against the order of the Single Judge in W.P. No. 10163/2020, which had granted various directions relating to GST liability arising from works contracts executed before and after the introduction of the GST regime. The respondent, a registered GST assessee and sub-contractor, executed works under a contract entered into after the rollout of GST pursuant to a project originally awarded before 1 July 2017. The respondent contended t...