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

Hon'ble Judges:

SABYASACHI BHATTACHARYYA
Pet. Counsel
Arif Ali
Anil Agarwal
Res. Counsel
Akash Dutta

Petitioner / Applicant

GRIHAM FOOD AND HOTEL PVT LTD
Respondent UNION OF INDIA & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jun 20, 2023
Order No.

WPO/1053/2023

Citation

2023(6) TAXREPLY 7524
Original Order
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ORDER

ORDER The Court : Although efforts at reconciliation were held, the same has resulted in an instruction being obtained from the IRCTC Authorities by learned counsel for the said authority, which indicates that, after getting the order of the 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 stipulated therein that in a case where the tax becomes refundable as the consequence of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any Court, the date of communication of such judgment, decree, order or direction shall be relevant for the purpose of refund of GST. In the present case, it is contended that ....

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