Tax Concessions Disputes are Not Arbitrable: SC

Enterprises Coal Sales Pvt Ltd Vs Union of India (Supreme Court of India) Appellant moved a writ petition before the High Court seeking, inter alia, the following reliefs: “(i) Issue a suitable writ, order or direction in the nature of mandamus commanding the respondent no.2 to accept, Form C and issue Form E-1 to the petitioner for the goods distained from one State to another [i.e. from their premises to Madhya Pradesh]. (ii) Issue a suitable writ, order or direction in the nature of mandamus commanding the respondent no.2 to grant the benefit of concessional rate of tax to the petitioner ...