2022 (4) TMI 1601

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..... n 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 t .....

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..... is entitled to the refund of GST. He has made many representations to the authorities commencing from the 8th of July, 2020. By an email communication dated 2nd December, 2021, the prayer for refund of licence fee for JA-HWH(OC) has been refused. 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 sh .....

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