2023 (6) TMI 1189

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....iliation were held, the same has resulted in an instruction being obtained from the IRCTC Authorities by learned counsel for the said authority, which indicates that, after getting the order of the Court, which has a specific mention of refund of GST amount, the IRCTC has to take an affidavit from the licensee that they have not availed the input credit of GST, including a complete working support....

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....of Explanation(2)(d) to Section 54(14) of the 2017 Act, it is evident that there is no bar for this Court to pass such an order. The IRCTC is justified in seeking a complimentary refund direction from GST Authorities and that the order of refund to the petitioner should be coupled with a rider that the petitioner files an affidavit indicating that they have not availed the input credit of GST. Le....