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Goods and Service TaxArticle·26 June 2026

The Word May Impact

By J the App

Executive Summary

The Karnataka High Court has held that a taxpayer who had discharged the tax liability within the prescribed period cannot be denied the benefit of the GST Amnesty Scheme merely because the prescribed declaration was not uploaded before the stipulated date. 

Emphasising on the word May, the HC said that the timeline for filing the declaration is directory and not mandatory.

Domain | Indirect Tax | GST

Case Snapshot

The judgment was delivered by the&...

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