Time-limit for filing waiver application of interest and penalty under Section 128A is directory, not mandatory
Court :
Karnataka High Court
Brief :
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.
Citation :
WP No. 102773 of 2026 (T-Res), order dated April 17, 2026
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Bimal Jain
Published in GST
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