{"id":350671,"date":"2025-06-16T11:00:41","date_gmt":"2025-06-16T05:30:41","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=350671"},"modified":"2025-06-17T18:07:52","modified_gmt":"2025-06-17T12:37:52","slug":"sik-hc-orders-refund-of-unutilized-itc-to-sicpa-india-on-business-closure","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/06\/16\/sik-hc-orders-refund-of-unutilized-itc-to-sicpa-india-on-business-closure\/","title":{"rendered":"Sikkim HC orders refund of Rs 4.37 crore unutilized input tax credit to SICPA India (P) on its business closure"},"content":{"rendered":"
\n

Sikkim High Court:<\/span> A tax related writ petition was brought before this Court under Articles 226<\/a> and 227<\/a> of the Constitution<\/a>, wherein the petitioner claimed a refund of Rs 4.37 crore in unutilised Input Tax Credit (\u2018ITC\u2019) after closure of their business under Section 49(6)<\/a> of the Central Goods and Services Tax Act, 2017<\/a> (\u2018CGST Act\u2019). A Single Judge Bench of Meenakshi Madan Bai<\/span>, J., opined that while Section 54(3) laid down specific circumstances for refund of ITC, it did not contain an express bar in Section 49(6)<\/a> read with Section 54<\/a> and 54(3)<\/a> CGST Act<\/a> on granting refund upon business closure. The Court thus ordered that the petitioners were entitled to the refund of unutilized ITC claimed by them.<\/p>\n

Background:<\/h3>\n

The petitioners was a company engaged in manufacturing security inks and solutions with a GST registered unit in Sikkim. In January 2019, the petitioners decided to discontinue all its operation in the State and eventually sold all its manufacturing assets and machineries from April 2019 and March 2020. In the course of this process of selling assets, the petitioners as per the GST law reversed the ITC. However, a balance of Rs 4.37 crore was left unutilised. Following this, the petitioners applied for a refund under Section 49(6)<\/a> of the CGST ACT<\/a>, which allowed refund of the balance in the electronic credit ledger.<\/p>\n

The Assistant Commissioner, CGST and Central Excise, Gangtok, Sikkim, vide Order dated 8-2-2022, rejected the refund application filed by the petitioners, claiming unutilized ITC, lying in Electronic Credit Ledger amounting to Rs 4.37 crore, upon discontinuance of business. Respondent 3-the Additional Commissioner of CGST and Central Excise, Siliguri Appeals Commissionerate, vide Order dated 22-3-2023, upheld Order dated 8-2-2022 of the Assistant Commissioner, holding that a combined reading of Sections 54(3)<\/a> and 29<\/a> CGST Act<\/a>, it was evident that the current regulations did not provide for refund of unutilized ITC in case of discontinuation or closure of business. Further, it was held that it was evidently clear from the provisions mandated in Section 54(3)<\/a> CGST Act<\/a> which was restricted to circumstances under which unutilized ITC was allowed for refund, discontinuation\/closure was not one of them.<\/p>\n

The petitioners thus prayed to quash, delete, and set aside the impugned Order dated 22- 03-2023, passed by the Respondent 3 rejecting the claim for refund of unutilized ITC, on closure of its business.<\/p>\n

Analysis and Decision<\/h3>\n

The issue for consideration before this Court was \u201cwhether the refund of ITC under Section 49(6)<\/a> CGST Act<\/a> was only limited to companies carved out under Section 54(3)<\/a> CGST Act<\/a> or did every registered company had a right to refund of ITC in case of discontinuance of business?\u201d<\/span>.<\/p>\n

The Court relied on Union of India<\/span> v. Slovak India Trading Co. Pvt. Ltd.<\/span>, 2006 SCC OnLine Kar 854<\/a>, and opined that while Section 54(3) laid down specific circumstances for refund of ITC, it did not contain an express bar in Section 49(6)<\/a> read with Section 54<\/a> and 54(3)<\/a> CGST Act<\/a> on granting refund upon business closure.<\/p>\n

The Court further opined that although, Section 54(3)<\/a> CGST Act<\/a> dealt only with two circumstances where refunds could be made, however the statute also did not provide for retention of tax without the authority of law.<\/p>\n

The Court set aside the impugned order dated 22-3-2023 of Additional Commissioner and thus ordered that the petitioners were entitled to the refund of unutilized ITC claimed by them.<\/p>\n

[SICPA India (P) Ltd. v. Union of India, 2025 SCC OnLine Sikk 61<\/a>, decided on 10-6-2025<\/span>]<\/p>\n

\n

Advocates who appeared in this case :<\/p>\n

For the Petitioners: Ankit Kanodia and Passang Tshering Bhutia, Advocates for the Petitioners.<\/p>\n

For the Respondents: Sangita Pradhan, Deputy Solicitor General of India for the Respondents.<\/p>\n

Buy Constitution of India \u00a0HERE<\/a><\/h3>\n

\"Constitution<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

The Additional Commissioner of CGST and Central Excise, Siliguri Appeals Commissionerate, vide Order dated 22-3-2023 held that Sections 54(3) and 29 CGST Act do not provide for refund of unutilized ITC in case of closure of business.<\/p>\n","protected":false},"author":67011,"featured_media":320032,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[83524,34900,83523,83525,83526,30788],"class_list":["post-350671","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-central-goods-and-services-act-2017","tag-civil-writ-petition","tag-justice-meenakshi-madan-bai","tag-section-49-cgst-act","tag-section-54-cgst-act","tag-sikkim-high-court"],"yoast_head":"\nSik HC orders Rs 4.37 cr refund to SICPA India |SCC Times<\/title>\n<meta name=\"description\" content=\"Sikkim 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There is no constitutional entitlement to seek a refund.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":310389,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/12\/30\/chhattisgarh-hc-upholds-constitutional-validity-of-section-164-of-cgst-act-legal-news\/","url_meta":{"origin":350671,"position":1},"title":"Chhattisgarh High Court upholds constitutional validity of Section 16(4) of Central Goods and Services Tax Act, 2017","author":"Editor","date":"December 30, 2023","format":false,"excerpt":"\u201cThe petitioner herein, which has filed the present writ petition, is only a proprietorship firm and not a citizen and therefore cannot claim protection of Article 19(1)(g) of the Constitution.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"chhattisgarh high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/chhattisgarh-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/chhattisgarh-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/chhattisgarh-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/chhattisgarh-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":256375,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/29\/cgst-act-kar-hc-directs-to-consider-refund-application-by-swiggy-for-the-amount-paid-allegedly-under-duress-and-coercion-during-investigation\/","url_meta":{"origin":350671,"position":2},"title":"[CGST Act] Kar HC directs to consider refund application by Swiggy for the amount paid allegedly under duress and coercion during investigation","author":"Editor","date":"October 29, 2021","format":false,"excerpt":"Karnataka High Court: S. Sunil Dutt Yadav J. disposed off the petition and reinstated an observation \u201cIf any money is due to the Government, the Government should take steps but not take extra steps or maneuver\u2026\u201d Factual Background The facts of the case are such that the petitioner operates an\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":220637,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/09\/two-persons-arrested-for-involving-in-fake-invoices-racket-fraudulently-availing-input-tax-credit\/","url_meta":{"origin":350671,"position":3},"title":"Two persons arrested for involving in fake invoices racket & fraudulently availing Input Tax Credit","author":"Bhumika Indulia","date":"October 9, 2019","format":false,"excerpt":"Directorate General of GST Intelligence (DGGI), Gurugram Zonal Unit (GZU), Haryana has arrested two persons who were found involved in fake invoices racket having a taxable value of Rs 931 crore and fraudulently passing\/ availing Input Tax Credit (ITC) amounting to Rs 127 crore through a complex web chain of\u2026","rel":"","context":"In "Hot Off The Press"","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":364394,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/10\/21\/tamil-nadu-aar-rejects-auto-color-paints-itc-refund-adjustment-request\/","url_meta":{"origin":350671,"position":4},"title":"Read why AAR Tamil Nadu refused to admit Auto Color Paints\u2019 application for refund and Input Tax Credit adjustment over erroneous GST reporting","author":"Editor","date":"October 21, 2025","format":false,"excerpt":"In the present case, Auto Color Paints mistakenly reported purchase invoices as sales in GSTR-1 from 2017\u201418 to 2022\u201423, resulting in a loss of Input Tax Credit amounting to \u20b918.53 lakh. After the supplier refused adjustment, the applicant approached AAR, Tamil Nadu, seeking relief under Section 97 of the CGST\u2026","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Auto Color Paints’ ITC refund","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Auto-Color-Paints8217-ITC-refund.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Auto-Color-Paints8217-ITC-refund.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Auto-Color-Paints8217-ITC-refund.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Auto-Color-Paints8217-ITC-refund.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":264890,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/01\/vkc-footsteps-case\/","url_meta":{"origin":350671,"position":5},"title":"VKC Footsteps Case: Marking a Seminal Moment in the Realm of Inverted Duty Structure","author":"Editor","date":"April 1, 2022","format":false,"excerpt":"by Aishwarya Vardhan\u2020","rel":"","context":"In "Op Eds"","block_context":{"text":"Op Eds","link":"https:\/\/www.scconline.com\/blog\/post\/category\/op-ed\/legal-analysis\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-54.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-54.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-54.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-54.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-54.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/350671","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=350671"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/350671\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/320032"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=350671"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=350671"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=350671"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}