{"id":6057,"date":"2025-09-23T18:17:38","date_gmt":"2025-09-23T12:47:38","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=6057"},"modified":"2025-09-23T18:17:38","modified_gmt":"2025-09-23T12:47:38","slug":"hc-rules-no-refund-of-unutilised-itc-on-business-discontinuance","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/hc-rules-no-refund-of-unutilised-itc-on-business-discontinuance","title":{"rendered":"HC Rules No Refund of Unutilised ITC on Business Discontinuance"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000407061\/no-refund-of-unutilised-itc-lying-in-credit-ledger-upon-discontinuance-of-business-hc\"><span class=\"TextRun SCXW144915678 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW144915678 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Union of India vs. SICPA India Pvt. Ltd. (2025) 34 Centax 200 (Sikkim)<\/span><\/span><span class=\"EOP SCXW144915678 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Biswanath Somadder<\/strong>, CJ. &amp; <strong>Bhaskar Raj Pradhan<\/strong>, J.<\/li>\n<li><strong>Ms Sangita Pradhan<\/strong>, Deputy Solicitor General of India with <strong>Ms Natasha Pradhan<\/strong> &amp;\u00a0<strong>Ms Sittal Balmiki<\/strong>, Advs., for the Appellant<\/li>\n<li><strong>S\/Shri Ankit Kanodia<\/strong> &amp; <strong>Passang Tshering Bhutia<\/strong>, Advs., for the Respondent<\/li>\n<\/ul>\n<h2><em style=\"font-size: 28px;\">Facts of the Case<\/em><\/h2>\n<p><span class=\"TextRun SCXW6322672 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW6322672 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The assessee, a company seeking to close its business, filed an application claiming refund of unutilized ITC lying in its electronic credit ledger upon closure of the unit. The Assistant Commissioner and the Appellate Authority rejected the refund application. The assessee then approached the High Court through a writ petition, and the Single Judge allowed the petition, holding that there was no express prohibition in Section 49(6) read with Sections 54 and 54(3) of the CGST Act for claiming a refund on closure of the unit. The Department of Revenue challenged this order and the matter was accordingly placed before High Court.<\/span><\/span><span class=\"EOP SCXW6322672 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>High Court Held\u00a0<\/em><\/h2>\n<p><span class=\"TextRun SCXW111961745 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW111961745 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The High Court held that, following the Supreme Court\u2019s ruling in <\/span><\/span><span class=\"TextRun SCXW111961745 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW111961745 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Union of India v. VKC Footsteps India (P.) Ltd. [2021 (52) G.S.T.L. 513 (S.C.)]<\/span><\/span><span class=\"TextRun SCXW111961745 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW111961745 BCX0\" data-ccp-parastyle=\"Body-All Documents\">, an application for refund under Section 49(6) must be processed strictly as contemplated under Section 54 of the CGST Act. The Court observed that the first proviso to sub-section (3) of Section 54 provides only two specific situations in which a refund may be granted, and the assessee\u2019s claim did not fall within either clause. It further noted that the claim was neither for zero-rated supplies made without payment of tax nor for cases where input tax on inputs exceeded the rate on output supplies, and therefore Section 54(3) restricts refunds on account of business closure. The High Court concluded that rejection of the refund application was lawful, there was no violation of any constitutional or statutory right, and allowed the Department\u2019s appeal.<\/span><\/span><span class=\"EOP SCXW111961745 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>List Of Cases Reviewed\u00a0<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2031%20Centax%20268%20(Sikkim)&amp;itemType=AP\">SICPA India Pvt. Ltd. v. Union of India<\/a> \u2014\u00a0(2025) 31 Centax 268 (Sikkim)\u00a0\u2014\u00a0Reversed\u00a0[Paras 3, 4, 8, 9, 16]<\/li>\n<\/ul>\n<h2><em>List Of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2021%20(52)%20G.S.T.L.%20513%20(S.C.)%20%E2%80%94&amp;itemType=AP\">Union of India v. VKC Footsteps India (P.) Ltd. \u2014<\/a> 2021 (52) G.S.T.L. 513 (S.C.) \u2014 Followed [Paras 2, 3, 8(i), 12, 12(i), 13, 14, 15, 16]<\/li>\n<li>Commissioner of Sales Tax v. Modi Sugar Mills Ltd. \u2014 (1961) 12 STC 182 (SC) \u2014 Referred [Para 11]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(30)%20G.S.T.L.%20224%20(Bom.)%20%E2%80%94&amp;itemType=AP\">Gauri Plasticulture P. Ltd. v. Commissioner<\/a> \u2014 2019 (30) G.S.T.L. 224 (Bom.) \u2014 Referred [Paras 9(iii), 17]<\/li>\n<li>Union of India v. Slovak India Trading Co. (P.) Ltd. \u2014 2008 (223) E.L.T. A170 (S.C.) \u2014 Referred [Paras 9(ii), 9(iii)]<\/li>\n<li>Airports Authority of India v. Pradip Kumar Banerjee \u2014 (2025) 4 SCC 111 \u2014 Referred [Paras 3, 19]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2010%20(256)%20E.L.T.%20523%20(Bom.)&amp;itemType=AP\">Commissioner v. Jain Vanguard Polybutlene Ltd.<\/a> \u2014 2010 (256) E.L.T. 523 (Bom.) \u2014 Referred [Para 9(ii)]<\/li>\n<li>Commissioner v. Jain Vanguard Polybutlene Ltd. &#8211; 2015 (326) E.L.T. A86 (S.C.) \u2014 Referred [Paras 9(ii), 17]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2025%20(96)%20G.S.T.L.%2088%20(Tripura)&amp;itemType=AP\">Sterlite Power Transmission Ltd. v. Additional Commissioner<\/a> \u2014 2025 (96) G.S.T.L. 88 (Tripura) = (2025) 26 Centax 207 (Tripura) \u2014 Referred [Paras 2, 3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2012%20(25)%20S.T.R.%20184%20(SC)&amp;itemType=AP\">Union of India v. Ind-Swift Laboratories Ltd.<\/a> \u2014 2012 (25) S.T.R. 184 (SC) \u2014 Referred [Para 11]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(201)%20E.L.T.%20559%20(Kar.)&amp;itemType=AP\">Union of India v. Slovak India Trading Co. (P.) Ltd<\/a>. \u2014 2006 (201) E.L.T. 559 (Kar.) \u2014 Referred [Paras 8, 8(i), 9, 9(i), 9(ii), 9(iii), 17<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Union of India vs. SICPA India Pvt. Ltd. (2025) 34&hellip;<\/p>\n","protected":false},"author":16,"featured_media":6069,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-6057","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>HC Rules No Refund of Unutilised ITC on Business Discontinuance<\/title>\n<meta name=\"description\" content=\"High Court held that taxpayers are not entitled to refund of unutilised ITC lying in credit ledger when business is discontinued under GST law provisions.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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