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SICPA INDIA PRIVATE LIMITED AND ANOTHER vs. UNION OF INDIA AND OTHERS
(Sikkim High Court)

Hon'ble Judges:

MEENAKSHI MADAN RAI
Pet. Counsel
Ankit Kanodia
Passang Tshering Bhutia
Res. Counsel
Sangita Pradhan

Petitioner / Applicant

SICPA INDIA PRIVATE LIMITED AND ANOTHER
Respondent UNION OF INDIA AND OTHERS
Court Sikkim High Court
State

Sikkim

Date Jun 10, 2025
Order No.

WP ( C ) No. 54 of 2023

Citation

2025(6) TAXREPLY 13626
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ORDER

1. The Assistant Commissioner, Central Goods and Services Tax (CGST) and Central Excise, Gangtok Division, Gangtok, Sikkim, vide Order dated 08-02-2022, rejected the refund application filed by the Petitioners, claiming unutilized Input Tax Credit (ITC), lying in Electronic Credit Ledger amounting to ₹ 4,37,61,402/- (Rupees four crores, thirty seven lakhs, sixty one thousand, four hundred and two) only, upon discontinuance of business. (i) The Petitioners were before the Additional Commissioner of CGST and Central Excise, Siliguri Appeals Commissionerate, assailing the same. 2. The Appellate Authority, vide Order dated 22-03-2023, upheld the Order dated 08-02-2022, of the Assistant Commissioner (supra). It was reasoned that on a combined reading of Sections 54(3) and 29 of the Central Goods and Services Tax Act, 2017 (hereinafter, the “CGST Act”), it is evident that the current regulations do not provide for refund of unutilized ITC in case of discontinuation o....

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