Home Case Index All Cases GST GST + HC GST - 2024 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (2) TMI 657 - DELHI HIGH COURTSeeking GST Concession Certificate so that they can avail of a concessional rate of GST and seek a refund for the GST paid on the purchase of a vehicle. - Declination to accept the recommendation made by the Chief Commissioner of Persons with Disabilities by his order dated 06.04.2023 - HELD THAT:- The petitioner submits that the applicants were permitted refund of duty even after the vehicle was purchased and there was no mandatory requirement of obtaining an entitlement certificate before purchase, which has only been introduced in the 2019 policy. Learned counsel further submits that respondents have even permitted similar refund pertaining to applications made before the 2019 policy was notified - Be that as it may, since the application of the petitioner was submitted before the policy was amended, the same was liable to be considered under the 2018 policy and could not have been returned on 24.10.2019. Petitioner had also approached the Chief Commissioner of persons with Disabilities and the Commissioner by order dated 06.04.2023 had issued directions to the Respondent to apply the 2018 policy but by order dated 05.06.2023, the Respondents have held that the said policy is not applicable. The order dated 05.06.2023 of the Respondents is not sustainable - this petition is disposed of, directing the respondents to consider the application of the petitioner dated 17.08.2019 in terms of the 2018 policy.
|