Delhi HC on petition by Tour Operator on anomalies in Input Tax Credit

D. Pauls Travel & Tours Ltd. Vs. Union Of India & Anr. (Delhi High Court)

The 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 credit on the SGST charged by the hotels located outside Delhi. They are

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