It further held that directions permitting revised returns beyond statutory timelines or waiving GST interest, penalty or limitation were unsustainable. The Hon’ble Karnataka High Court in State of Karnataka & Ors. The Respondents had entered into works contracts/composite supply contracts with the State of Karnataka and its agencies (“the Appellants/Employers”) prior to and around the rollout of GST. Single Judge, following the earlier decision in Sri Chandrashekaraiah and Others v. State of Karnataka [W.P. Held:The Hon’ble Karnataka High Court in State of Karnataka & Ors.