Young Optimistic Transport Solutions PVT. LTD. vs. Union Of INDIA And Ors.

W.P.(C)/14364/2022HC DelhiGSTCNR DLHC01080869202211 October 2022Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MS. JUSTICE TARA VITASTA GANJU3 pages

For Petitioner: Mr Vineet Bhatia, AdvocateFor Respondent: Mr Ved Prakash Tripathi, Advocate for R-1. Mr Gautam Narayan, ASC with Ms. Pragya B., Advocate for R-2 to 4/GNCTD

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Held

The Court directed that if the AAR is constituted within two weeks, it should decide the petitioner's application. If not, the respondent will issue a clarification on the applicable GST rate.

Facts

The petitioner is seeking reimbursement of GST paid on motor vehicles rented out to the Department of Transport, Government of NCT of Delhi. The petitioner had filed an application before the Authority for Advance Ruling (AAR) to determine the GST rate.

Key Issues

The primary issue is the petitioner's inability to obtain reimbursement of GST due to the non-constitution of the Authority for Advance Ruling and uncertainty regarding the applicable GST rate.

Sections Cited

Not Applicable

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Cause title — parties, addresses and appearances

$~40 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 14364/2022 YOUNG OPTIMISTIC TRANSPORT SOLUTIONS PVT. LTD. ..... Petitioner Through: Mr Vineet Bhatia, Advocate. versus UNION OF INDIA AND ORS. ..... Respondents Through: Mr Ved Prakash Tripathi, Advocate for R-1. Mr Gautam Narayan, ASC with Ms. Pragya B., Advocate for R-2 to 4/GNCTD. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MS. JUSTICE TARA VITASTA GANJU

O R D E R %

11.10.

2022 [Physical Hearing/Hybrid Hearing (as per request)]

Issue notice.

Mr Ved Prakash accepts notice on behalf of respondent no.1, while Mr Gautam Narayan, learned ASC, accepts notice on behalf of respondent nos.2 to 4. 3. In view of the directions that we intend to pass, counsels for the parties say that the writ petition can be disposed of, at this stage itself.

The principal grievance of the petitioner is that it is not able to obtain reimbursement of the GST paid by it, which rose, on account of motor W.P.(C) 14364/2022

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