HC orders refund of input tax credit on closure of operations |...

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HC orders refund of input tax credit on closure of operations

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The Sikkim High Court has ruled that businesses are eligible for refunds on unutilised input tax credit (ITC) even after discontinuing operations. This decision came after SICPA India, a security ink manufacturer, sought a refund of ₹4.4 crore following its Sikkim closure.

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