https://www.taxtmi.com/caselaws?id=793619 Under the GST regime, interest on delayed tax payment accrues by operation of law where the statute so provides, and the authority cannot waive, reduce, or ignore that liability without express enabling power. Directions permitting filing or revised filing of returns outside the statutory scheme, together with blanket waiver of interest, penalty, and limitation and restraint on coercive recovery, were stated to be inconsistent with the GST framework and therefore unsustainable. The text also treats reimbursement of incremental tax burden as a contractual issue between the parties to a works contract; such inter se arrangements cannot alter statutory tax liability or justify directions against tax authorities. The impugned order was set aside to that extent. en-us Wed, 10 Jun 2026 00:00:00 +0530 Fri, 19 Jun 2026 08:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793619 Under the GST regime, interest on delayed tax payment accrues by operation of law where the statute so provides, and the authority cannot waive, reduce, or ignore that liability without express enabling power. Directions permitting filing or revised filing of returns outside the statutory scheme, together with blanket waiver of interest, penalty, and limitation and restraint on coercive recovery, were stated to be inconsistent with the GST framework and therefore unsustainable. The text also treats reimbursement of incremental tax burden as a contractual issue between the parties to a works contract; such inter se arrangements cannot alter statutory tax liability or justify directions against tax authorities. The impugned order was set aside to that extent. Case-Laws GST Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793619