D. Pauls Travel & Tours Ltd. Versus Union of India & Another
GST
2017 (12) TMI 640 – DELHI HIGH COURT – 2018 (11) G. S. T. L. 255 (Del.)
DELHI HIGH COURT – HC
Dated:- 6-12-2017
W. P. (C) 7320\/2017
GST
Sanjiv Khanna And Prathiba M. Singh, JJ.
\nFor the Petitioner : Mr. Anup J. Bhambhani, Senior Advocate with Mr. Rajat Arora, Mr. Gurcharan Singh & Ms. Vishalakshi Singh, Advocates
\nFor the Respondents : Mr. Sanjeev Narula, Senior Standing Counsel with Mr. Abhishek Ghai, Advocate for Customs
\nORDER
\nThe petitioner submits that it is in the business of booking tours and hotel packages for customers. They charge IGST from customers for bookings in hotels located outside Delhi. However, they are unable to avail input tax credi<\/p>\n
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