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GRIHAM FOOD AND HOTEL PVT LTD vs. UNION OF INDIA AND ORS.
(Calcutta High Court)

Hon'ble Judges:

SABYASACHI BHATTACHARYYA
Pet. Counsel
Arif Ali
S. Bhattacharjee
Res. Counsel
Bhaskar Prosad Banerjee
Ekta Sinha

Petitioner / Applicant

GRIHAM FOOD AND HOTEL PVT LTD

Respondent UNION OF INDIA AND ORS.
Court Calcutta High Court
State

West Bengal

Date Jul 19, 2023
Order No.

WPO/1053/2023

Citation

2023(7) TAXREPLY 8025

Original Order
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ORDER

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, pursuant to cancellation of the licence by mutual agreement. No forfeiture or debarment was imposed on the petitioner. Subsequently, however, the respondent IRCTC sat tight over the matter, for which the previous writ petition was filed by the petitioner, giving rise to WPO 1732 of 2022. A coordinate Bench of this Court, vide order dated April 5, 2022, disposed of the said writ petition, inter alia observing that the refusal by the IRCTC was completely devoid of reasons. In that view of the matter, the Group General Manager, IRCTC, Eastern Zone, Kolkata was directed to consider the petitioner’s representation and furnish app....

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