Sri Laxmi Borewell Agencies Vs Assistant Commissioner of Central Tax (Karnataka High Court)
Date: April 16, 2026
Subject Matter
Waiver Application for Interest/Penalty Cannot Be Rejected Solely for Belated Filing, 'May' is Directory
Summary
The High Court has set aside the rejection of the petitioner's application for waiver of interest and penalty under Section 128A and Rule 164. The Court held that the provision prescribing the filing period uses the word 'may,' indicating a directory…
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 the following reliefs: “i) Issue of writ of Certiorari qu…