Sikkim High Court | No Refund of Unutilised ITC on Closure of Business | Refunds Restricted by S.54 CGST Act, Accumulated Credit to Be Reversed Under S.29(5
Sanchayita Lahkar The High C...
The High Court of Sikkim, through a single bench of Justice Bhaskar Raj Pradhan, delivered a decisive judgment on December 11, 2024, setting aside an order dated F...
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