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    <title>2022 (4) TMI 1601 - CALCUTTA HIGH COURT</title>
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    <description>The HC directed reconsideration of petitioner&#039;s GST refund claim following mutual cancellation of a license agreement. The initial refusal by IRCTC lacked reasoning, prompting the court to order the Group General Manager to review the representation afresh within one month, providing proper justification for their decision. The court emphasized that the new determination should not be influenced by the previous rejection and should address the petitioner&#039;s entitlement to GST refund after contract closure.</description>
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      <link>https://www.taxtmi.com/caselaws?id=313001</link>
      <description>The HC directed reconsideration of petitioner&#039;s GST refund claim following mutual cancellation of a license agreement. The initial refusal by IRCTC lacked reasoning, prompting the court to order the Group General Manager to review the representation afresh within one month, providing proper justification for their decision. The court emphasized that the new determination should not be influenced by the previous rejection and should address the petitioner&#039;s entitlement to GST refund after contract closure.</description>
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