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Sikkim HC Allows Refund of Unutilized ITC on Business Closure
Case Law Details
- Case Name
- SICPA India Private Limited and Another Vs Union of India and Others (Sikkim High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Sikkim High Court
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SICPA India Private Limited and Another Vs Union of India and Others (Sikkim High Court)
In a significant ruling, the Sikkim High Court has set aside an order by the Appellate Authority, allowing SICPA India Private Limited and another petitioner to claim a refund of Rs. 4,37,61,402/- in unutilized Input Tax Credit (ITC) following the discontinuation of their business operations. The judgment, delivered on June 11, 2025, by the Sikkim High Court, addresses the contentious issue of ITC refunds when a business ceases its activities, a scenario not explicitly covered under Sectio...
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