Karnataka High Court Clarifies Tax Authorities Cannot Waive Statutory Interest, Penalty, or Permit Revised GST Returns Contrary to Law
The Karnataka High Court has held that tax authorities lack the power to waive statutory interest, penalty, or limitation for filing GST returns, and cannot permit the filing or amendment of returns in a manner contrary to the GST Acts. Directions regarding reimbursement of incremental tax are enforceable only against employers, not tax authorities.
