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2022 (4) TMI 1601 - CALCUTTA HIGH COURTRefund of GST - cancellation of licence by mutual agreement, to permit an honorable exit from the contract agreement - HELD THAT:- This Court notes that the refusal is completely devoid of reasons. In that view of the matter, the Group General Manager, IRCTC, Eastern Zone, Kolkata shall consider the petitioner’s representation and furnish appropriate reasons on the question of refund the aforesaid GST component. While dealing with the petitioner’s representation, the respondent shall not be bound by the refusal already on record. The refusal may also be reconsidered in course of disposal of the aforesaid representation. It is expected that the aforesaid representation would be disposed of within a period of one month from date, mandatorily and positively. Thus, WPO is disposed of.
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