Akshaya Borewells Vs Assistant Commissioner of Central Tax and Central Excise
Date: April 16, 2026
Subject Matter
Rejection of Waiver Application for Interest and Penalty Under Section 73 Unlawful Due to "May" Interpretation
Summary
The High Court has allowed the writ petition, quashing the rejection of the petitioner's application for waiver of interest and penalty under Section 128A of the CGST Act. The rejection was deemed untenable as the authority misinterpreted the directo…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT Sri.Shashank Hegde., counsel for the petitioner and Sri.Sourabha A.Mirje., counsel on behalf of Sri.Shivaraj.S.Balloli., for the respondents have appeared in person. Sri.Josheph Vargees., counsel for the petitioner has appeared through video conferencing. 2. The petition is filed seeking following reliefs: “i) Issue of writ of Certiorari quas…