2023 (10) TMI 142

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....ad Banerjee, Adv. Ms. Ekta Sinha, Adv.   For the IRCTC : Mr. Akash Dutta, Adv.   The Court: The writ petitioner had entered into a contract with the IRCTC. Subsequently, an early and honourable exit was obtained by the petitioner from the contract on mutual agreement. The petitioner duly applied before the Group General Manager, IRCTC, Eastern Zone, Kolkata for refund of GST, pu....

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.... shall not be bound by the refusal already on record. Subsequently, however, the IRCTC reiterated the refusal to refund the GST upon which the present writ petition has been taken out. At earlier stages of hearing of the present writ petition, the IRCTC contended that it was agreeable to refund the GST component to the petitioner, subject to a complementary refund by the GST authorities to t....

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....titioner is entitled to a refund of the GST component from the IRCTC. Accordingly, WPO 1053 of 2023 is disposed of by directing the IRCTC to refund the GST component to the petitioner, in view of the cancellation of the licence between the parties by mutual agreement, as expeditiously as possible, positively within three weeks from date. It is made clear, however, that the IRCTC shall be at ....