GST ITC Refund on Business Closure: A Comparison of Single Bench and Division Bench Rulings
The case of SICPA, again came to the limelight of the GST (Goods and Services Tax) practitioners or the business owners as the division bench of the...
![[Breaking] Setback to SICPA: Sikkim HC’s Division Bench Overturns Single Bench Ruling on Refund of Unutilised ITC for Closed Business](https://images.taxscan.in/h-upload/2025/09/08/250x150_2084602-2080780-gst-refund-gst-pending-appeal-delhi-hc-directs-payment-with-interest-taxscan.webp "[Breaking] Setback to SICPA: Sikkim HC’s Division Bench Overturns Single Bench Ruling on Refund of Unutilised ITC for Closed Business")
![Sikkim HC Quashes GST Order Denying Budgetary Support of Rs. 59L to Zydus Wellness [Read Order]](https://images.taxscan.in/h-upload/2025/08/25/250x150_2080329-zydus-wellness-gst-heinz-ip-taxscan.webp "Sikkim HC Quashes GST Order Denying Budgetary Support of Rs. 59L to Zydus Wellness [Read Order]")
![GST Registration or Ownership Change Won’t Disqualify Units from Budgetary Support Scheme: Supreme Court Affirms HC Order [Read Judgement]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071498-gst-registration-ownership-change-disqualify-units-budgetary-support-scheme-supreme-court-hc-order-taxscan.webp "GST Registration or Ownership Change Won’t Disqualify Units from Budgetary Support Scheme: Supreme Court Affirms HC Order [Read Judgement]")
![‘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/2025/07/15/250x150_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]")
Former Kerala Finance Minister Charged with Defamation: Sikkim HC Refuses to Quash Summons, Petition Dismissed [Read Order]
The Sikkim High Court has dismissed a plea by the former Kerala Finance Minister seeking to quash criminal defamation summons issued against him in connection with a controversial press statement...
![Former Kerala Finance Minister Charged with Defamation: Sikkim HC Refuses to Quash Summons, Petition Dismissed [Read Order]](https://images.taxscan.in/h-upload/2025/06/16/500x300_2045588-petition-dismissed-defamation-kerala-finance-minister-taxscan.webp "Former Kerala Finance Minister Charged with Defamation: Sikkim HC Refuses to Quash Summons, Petition Dismissed [Read Order]")
Discontinued Business Entitled to GST Refund of Unutilised ITC: Sikkim HC allows Refund of ₹4.37 Cr to SICPA India [Read Order]
The High Court of Sikkim has held that a business entity is entitled to claim a refund of unutilized Input Tax Credit ( ITC ) under Goods and Services Tax ( GST ) even after its discontinuation....
![Discontinued Business Entitled to GST Refund of Unutilised ITC: Sikkim HC allows Refund of ₹4.37 Cr to SICPA India [Read Order]](https://images.taxscan.in/h-upload/2025/06/11/500x300_2042613-discontinued-business-entitled-discontinued-business-entitled-to-gst-refund-taxscan.webp "Discontinued Business Entitled to GST Refund of Unutilised ITC: Sikkim HC allows Refund of ₹4.37 Cr to SICPA India [Read Order]")
“Sikkimese” u/s.10(26AAA) is for Purposes of Income Tax Act Only: Sikkim HC Affirms No Violation of Rights u/ Art. 371(k) [Read Order]
The Sikkim High Court has reaffirmed that the term "Sikkimese" as defined under Section 10(26AAA) of the Income Tax Act, 1961 applies exclusively for the purposes of computing tax and related matters...
![“Sikkimese” u/s.10(26AAA) is for Purposes of Income Tax Act Only: Sikkim HC Affirms No Violation of Rights u/ Art. 371(k) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Sikkim-HC.jpg "“Sikkimese” u/s.10(26AAA) is for Purposes of Income Tax Act Only: Sikkim HC Affirms No Violation of Rights u/ Art. 371(k) [Read Order]")
Recovery impermissible for Refunded Cess merely on Overruling of Refund Order by SC: Sikkim HC warns of Rs. 20K Cost on Central GST Commissioner [Read Order]
The Sikkim High Court recently held that cess priorly refunded cannot be recovered in light of change in law owing to an overruling decision passed by the Supreme Court while warning the Central...
![Recovery impermissible for Refunded Cess merely on Overruling of Refund Order by SC: Sikkim HC warns of Rs. 20K Cost on Central GST Commissioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/sikkim-High-Court-Sikkim-HC-GST-CGST-Central-Goods-and-Services-Tax-Commissioner-Refund-Cess-TAXSCAN.jpg "Recovery impermissible for Refunded Cess merely on Overruling of Refund Order by SC: Sikkim HC warns of Rs. 20K Cost on Central GST Commissioner [Read Order]")
Budgetary Support Scheme is in nature of grant and not Refund of Duty: Sikkim HC dismisses Writ Petition by Glenmark Pharma [Read Order]
A Single Bench of the Sikkim High Court had held that budgetary support scheme is in nature of a grant and not a refund of duty, and dismissed a Writ Petition filed by Glenmark Pharma. The...
Sikkim HC Directs Glenmark to Follow Prescribed Procedure under Central Excise Act for Claiming Budgetary Support [Read Order]
In a significant case, the Sikkim High Court has directed Glenmark to follow the procedure prescribed under the Central Excise Act for claiming budgetary support. The court held that the petitioner...
![Sikkim HC Directs Glenmark to Follow Prescribed Procedure under Central Excise Act for Claiming Budgetary Support [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Sikkim-High-Court-Central-Excise-Act-Sikkim-HC-Directs-Glenmark-Tax-news-Taxscan.jpg "Sikkim HC Directs Glenmark to Follow Prescribed Procedure under Central Excise Act for Claiming Budgetary Support [Read Order]")
