Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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The High Court allowed the petition and directed the respondent No. 2, a government entity, to pay the petitioner the difference in GST amount at the enhanced rate of 18% instead of 12% for the period from 01.01.2022 to 30.09.2022 within three months, failing which the petitioner shall be entitled to interest at 6% per annum from the date of entitlement. The Court rejected the objections raised by respondents No. 2 & 3 regarding the maintainability of the writ petition and availability of alternative remedy under the Arbitration Act, as no disputed questions of fact were involved in the case.
The High Court allowed the petition and directed the respondent No. 2, a government entity, to pay the petitioner the difference in GST amount at the enhanced rate of 18% instead of 12% for the period from 01.01.2022 to 30.09.2022 within three months, failing which the petitioner shall be entitled to interest at 6% per annum from the date of entitlement. The Court rejected the objections raised by respondents No. 2 & 3 regarding the maintainability of the writ petition and availability of alternative remedy under the Arbitration Act, as no disputed questions of fact were involved in the case.
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