Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
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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