The Hon’ble Karnataka High Court in The Commissioner of Central Tax & Ors. v. Sadguru Infratech Pvt. Ltd. [Writ Appeal No. 1076 of 2023 dated June 10, 2026], set aside the Single Judge’s order to the extent it issued blanket directions to the Revenue to waive penalty, interest, or the limitation for filing returns/revised returns in respect of delayed returns and payment of tax by a sub-contractor, and held that the liability to pay interest on delayed payment of tax under a fiscal statute arises by operation of law, leaving no discretion in the authority to waive or reduce the same, where the statute makes no such provision.
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