9911796707
TMI Blog2023 (6) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. The petitioner is directed to file an affidav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 supported by the documents in connection with not claiming the input. Learned counsel for the IRCTC places reliance on Section 54 (14)(2)(d) of the Central Goods and Services Tax Act, 2017. It is stip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 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. Learned counsel for the petitioner, on instructions, submits that the petitioner is agreeable to do so. Accordingly, the petitioner is directed to file an affidavit indicating that the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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