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RAJIV SHARMA HUF PROPRIETOR OF M/S. SAGAR SCOOTER SYNDICATE vs. UNION OF INDIA AND OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Vineet Bhatia
Keshav Garg
Aamnaya Jagannath
Res. Counsel
Syed Abdul Haseeb
Atul Tripathi
V.k. Attri

Petitioner / Applicant

RAJIV SHARMA HUF PROPRIETOR OF M/S. SAGAR SCOOTER SYNDICATE
Respondent UNION OF INDIA AND OTHERS
Court Delhi High Court
State

Delhi

Date Jul 26, 2024
Order No.

W. P. (C) 9381/2023

Citation

2024(7) TAXREPLY 10367
Original Order
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. 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 (hereafter the CGST Act) and has been assigned the Goods and Services Tax Identification No. (GSTIN) :07AAPHR6437P1Z6. 2. The petitioner has filed the present petition impugning an Order-in-Appeal dated 24.04.2023 (hereafter the impugned order), whereby the petitioner’s appeal under Section 107 of the CGST Act against an Order-in-Original dated 01.11.2022 (hereafter ‘the impugned refund rejection order’), was dismissed. 3. Although, the petitioner has the remedy of an appeal before the Appellate Tribunal in terms of Section 112 of the CGST Act but the petitioner cannot avail o....

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