Tag Archives: Commissioner of Central Tax

Interest on delayed GST applies by operation of law, and contractual disputes do not bind tax authorities.

By | June 30, 2026

Interest on delayed GST applies by operation of law, and contractual disputes do not bind tax authorities. Issue Issue I (Interest & Recovery): Whether a court can grant a blanket waiver of interest, penalty, and statutory time limitations for delayed GST returns, or allow return amendments contrary to the statute. Issue II (Contractual Reimbursement): Whether… Read More »