Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port ...
The HC held that the recovery of CGST from the petitioners' account prior to the expiration of the appeal filing period was erroneous. The Assistant Commissioner acknowledged the recovery was made by mistake. Consequently, the respondent is directed to rectify the error by refunding or reversing the erroneously recovered amount to the petitioners' account, along with applicable interest under the statute. This remedial action must be completed by 26.07.2025. The petition is accordingly disposed of.
The HC held that the recovery of CGST from the petitioners' account prior to the expiration of the appeal filing period was erroneous. The Assistant Commissioner acknowledged the recovery was made by mistake. Consequently, the respondent is directed to rectify the error by refunding or reversing the erroneously recovered amount to the petitioners' account, along with applicable interest under the statute. This remedial action must be completed by 26.07.2025. The petition is accordingly disposed of.
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