2025 (1) TMI 105

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....or UOI. Ms. Devika Agnihotri and Mr. Arun Dhiman, Advocates ORDER 1. The present petition seeks to direct the Respondent/Ministry of Heavy Industries to issue a GST Concession Certificate "the Certificate" for enabling Petitioner to purchase a four-wheeler. 2. Petitioner, a person with 75% locomotor disability, intends to purchase a four-wheeler and has applied for a GST Concession Certificate....

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....e annexed with the petition. 4. Counsel for Respondent states that prior to filing of present petition, no attempt was made to contact the Respondent. In response, counsel for Petitioner states that he has, on multiple occasions, raised grievance on the helpline numbers provided on the Respondent's website, however, no resolution could be reached. 5. In view of the above-noted facts, the present....