Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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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