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...
Safiya Malik The High Court...
Safiya Malik The High Court...
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...