Grounds if Writ-The Petitioner, aggrieved by the rejection of their claim for a refund of unutilized input tax credit by the Adjudicating Authority—a rejection subsequently upheld by the Appellate Authority-has filed this writ petition upon closure of the business. The Petitioners assert their eligibility for the refund under Section 49(6) of the CGST Act, 2017, arguing further that the denial of the refund is unlawful, as it unjustifiably withholds their accrued rights without any statutory backing.
Order- The Court has ruled in favor of the Petitioners, allowing their writ petition and setting aside the impugned orders passed by the Adjudicating Authority and subsequently upheld by the Appellate Authority. The Court observed that Section 54(3) of the CGST Act, 2017 explicitly provides for refunds in only two specified circumstances. Nonetheless, the statute does not authorize the retention of tax without legal backing, thereby making such withholding of tax unlawful.
GST Case Law Sicpa India Private Limited Versus Union of India
Citation-2025 TAXONATION 1436 (SIKKIM)
Authors-Bhogavalli Mallikarjuna Gupta & Siddharth Surana
SUBSCRIBE GST E-LIBRARY (INDIA'S HIGHEST GST CASE LAW DATA)
FOR MORE UPDATE ON GST/ IT JOIN OUR FREE WHATSAPP GROUP BY CLICKING ON THIS LINK https://chat.whatsapp.com/C8VB6F6VHme3A061UDQKhj
