- Sikkim High Court allowed a refund of unutilized GST input tax credit due to business closure
- GST law does not explicitly cover refunds of ITC in such cases
- Court permitted the refund under Section 496 of the CGST Act 2017
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
