The Hon’ble Karnataka High Court in the case of Sri Laxmi Borewell Agencies v. Assistant Commissioner of Central Tax & Anr. [WP No. 102773 of 2026 (T-Res), order dated April 17, 2026] held that the time-limit prescribed for filing an application under Section 128A of the CGST Act for waiver of interest/penalty is directory and not mandatory, and rejection of such application solely on the ground of delay is untenable.
