Delhi HC directes to prove payment for inward supplies in respect of which refund claimed

Rajiv Sharma HUF Proprietor of M/S Sagar Scooter Syndicate Through Its Karta Rajiv Sharma Vs Union of India And Ors (Delhi High Court) Delhi High Court directed petitioner to satisfactorily prove that payment was duly made for inward supplies in respect of which it had claimed refund of accumulated Input Tax Credit (ITC). Facts- 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 ...