Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
The HC dismissed the writ petition, holding the reliefs sought to be non-justiciable in this forum. The court found the disputed GST payment arose from contractual relations between the petitioner and the Department, thus constituting a contractual dispute unsuitable for resolution by writ. The petitioner remains free to pursue a refund or challenge the deduction through the appropriate contractual and appellate remedies; however, the tax authorities cannot be ordered to refund amounts lawfully assessed and collected as penalty/tax pursuant to statutory proceedings under the CGST framework. Consequently, there was no basis to direct restitution, interest, or departmental punishment in this writ, and the petition was dismissed.
The HC dismissed the writ petition, holding the reliefs sought to be non-justiciable in this forum. The court found the disputed GST payment arose from contractual relations between the petitioner and the Department, thus constituting a contractual dispute unsuitable for resolution by writ. The petitioner remains free to pursue a refund or challenge the deduction through the appropriate contractual and appellate remedies; however, the tax authorities cannot be ordered to refund amounts lawfully assessed and collected as penalty/tax pursuant to statutory proceedings under the CGST framework. Consequently, there was no basis to direct restitution, interest, or departmental punishment in this writ, and the petition was dismissed.
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