Rajiv Sharma HUF Proprietor of M/s Sagar Scooter Syndicate Vs Union of India
Date: July 26, 2024
Subject Matter
Refund of accumulated ITC on export of goods without payment of tax: Matter remanded to ascertain if the taxpayer indeed paid for the inputs
Summary
The petitioner, a Hindu Undivided Family engaged in trading and exporting automotive parts, sought a refund of accumulated Input Tax Credit (ITC) under the CGST Act and IGST Act after exporting goods without payment of tax. The application for refund…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT The petitioner, a Hindu Undivided Family, is engaged in the business of trading and export of automotive spare parts, automobile components and other allied products in the name and style of its proprietorship concern, ‘M/s Sagar Scooter Syndicate’. The petitioner is registered under the Central Goods and Services Tax Act, 2017 (herea…