https://www.taxtmi.com/caselaws?id=793677 GST liability and enforcement must follow the statutory scheme, and contractual arrangements between contractors and employers cannot justify directions contrary to the Act. Interest under Section 50 of the CGST Act was treated as mandatory, and there was no authority to permit revised returns or to waive statutory interest, penalty or limitation in the manner directed by the writ court. The reimbursement dispute over incremental tax burden was a matter between the contractors and their employers, not a basis for directions to the tax authorities. The Karnataka HC held the directions permitting revised returns, waiving statutory consequences and restraining enforcement were unsustainable and set them aside. en-us Wed, 10 Jun 2026 00:00:00 +0530 Fri, 19 Jun 2026 15:57:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793677 GST liability and enforcement must follow the statutory scheme, and contractual arrangements between contractors and employers cannot justify directions contrary to the Act. Interest under Section 50 of the CGST Act was treated as mandatory, and there was no authority to permit revised returns or to waive statutory interest, penalty or limitation in the manner directed by the writ court. The reimbursement dispute over incremental tax burden was a matter between the contractors and their employers, not a basis for directions to the tax authorities. The Karnataka HC held the directions permitting revised returns, waiving statutory consequences and restraining enforcement were unsustainable and set them aside. Case-Laws GST Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793677