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![‘CGST Act Does Not Permit Tax Retention Without Legal Authority’: Sikkim HC Allows Refund of Rs. 4.37 crores Unutilized ITC on Closure of Business [Read Order] ‘CGST Act Does Not Permit Tax Retention Without Legal Authority’: Sikkim HC Allows Refund of Rs. 4.37 crores Unutilized ITC on Closure of Business [Read Order]](https://images.taxscan.in/h-upload/2025/07/15/500x300_2064018-cgst-act-cgst-act-does-not-permit-tax-retention-tax-retention-tax-retention-without-legal-authority-taxscan.webp)
‘CGST Act Does Not Permit Tax Retention Without Legal Authority’: Sikkim HC Allows Refund of Rs. 4.37 crores Unutilized ITC on Closure of Business [Read Order]
The Sikkim High Court allowed a refund of Rs. 4.37 crores of unutilised ITC on business closure, noting that there is no prohibition under the CGST...