Delhi HC directs examination of registration requirement for availing ITC vis-a-vis inter-state supplies

Delhi HC directs Govt. to examine anomalies arising from mandate of registration in every State & Union Territory to avail Input Tax Credit (ITC) in case of inter-state supplies of goods / services; As per the petitioner who is engaged in business of booking tours & hotel packages for customers, it cannot avail ITC of SGST paid to hotels in another State absent any registration, which is contrary to the purpose and objective of GST; This results in effective rate of s...