9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 1601 - HC - GSTRefund 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.
Issues:
Refund of GST post cancellation of license agreement. Analysis: The petitioner sought a refund of GST after the cancellation of their license agreement by mutual agreement without any forfeiture or debarment. The petitioner claimed entitlement to the refund of GST due to the closure of the contract agreement dated 11th August, 2017. Despite making representations to the authorities since July 8, 2020, the petitioner's request was declined via email on 2nd December, 2021, without providing any reasons for the refusal. The Court noted that the refusal lacked any reasons, prompting the Group General Manager, IRCTC, Eastern Zone, Kolkata, to reconsider the petitioner's representation and provide appropriate reasons regarding the refund of the GST component. The respondent was directed not to be bound by the previous refusal and to reconsider it during the disposal of the representation. The Court mandated that the representation be disposed of within one month from the date of the judgment. In conclusion, the Court disposed of the WPO No. 1732 of 2022 with the expectation that the respondent would review the petitioner's representation regarding the refund of GST post the cancellation of the license agreement, providing valid reasons for their decision within the stipulated timeframe.
|
