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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

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 Court of Sikkim Division Bench of Chief Justice Biswanath Somadder and Justice Bhaskar Raj Pradhan held that refund of unutilised Input Tax Credit (ITC) upon closure of business is not permissible under the Central Goods and Services Tax Act, 2017. The Court set aside the earlier judgment of a Single Judge that had directed refund, observing that Section 49(6) read with Section 54(3) provides for refund...

Victim’s Testimony Fails Sterling Witness Test | Sikkim High Court Acquits Man Of Rape Charges | Says Prosecution Failed To Prove Non-Consensual Act Or Minor’s Age

Victim’s Testimony Fails Sterling Witness Test | Sikkim High Court Acquits Man Of Rape Charges | Says Prosecution Failed To Prove Non-Consensual Act Or Minor’s Age

Sanchayita Lahkar   The High Court of Sikkim Division Bench of Justice Meenakshi Madan Rai and Justice Bhaskar Raj Pradhan allowed an appeal challenging a conviction under Section 376(1) of the Indian Penal Code. The Court concluded that the prosecution failed to establish forceful penetrative sexual assault, holding that the evidence of the victim "does not inspire the confidence of this Court." The conviction and sentenc...

No Express Bar On Refund Of Unutilized ITC Upon Business Closure | Sikkim High Court Sets Aside Rejection Order Holding Section 49(6) Read With Section 54 Permits Such Refund

No Express Bar On Refund Of Unutilized ITC Upon Business Closure | Sikkim High Court Sets Aside Rejection Order Holding Section 49(6) Read With Section 54 Permits Such Refund

Isabella Mariam   The High Court of Sikkim Single Bench of Justice Meenakshi Madan Rai held that the Central Goods and Services Tax Act, 2017 does not bar refund of unutilized Input Tax Credit (ITC) upon closure of business and directed the refund of such credit. The Court observed that the statutory provisions under Section 49(6) of the CGST Act permit the refund of balances in the electronic credit ledger in accordance with Secti...

Sikkim HC Acquits Man in POCSO Case | Reliance on Victim’s Vacillating Testimony Would Be a Travesty of Justice

Sikkim HC Acquits Man in POCSO Case | Reliance on Victim’s Vacillating Testimony Would Be a Travesty of Justice

Safiya Malik   The High Court of Sikkim Division Bench of Justice Meenakshi Madan Rai and Justice Bhaskar Raj Pradhan set aside a conviction under the Protection of Children from Sexual Offences Act, 2012, and directed the immediate release of the appellant. The Court held that the prosecution failed to prove the charges beyond reasonable doubt, particularly citing inconsistencies in the victim's testimony and the absence of credib...

Sikkim HC Upholds 20-Year Sentence In POCSO Case | Substratum Of Prosecution Remains Intact Despite Minor Discrepancies

Sikkim HC Upholds 20-Year Sentence In POCSO Case | Substratum Of Prosecution Remains Intact Despite Minor Discrepancies

Safiya Malik   The High Court of Sikkim Division Bench of Justice Meenakshi Madan Rai and Justice Bhaskar Raj Pradhan confirmed the conviction and twenty-year sentence imposed on the appellant under Section 3(b) read with Section 4 of the Protection of Children from Sexual Offences Act, 2012. The Court upheld the Special Judge's findings, stating that "the substratum of the prosecution case has remained intact" and dismiss...

Justice Prevails Over Technicality | Sikkim High Court Quashes FIR In Land Feud Settled Amicably Between Neighbours

Justice Prevails Over Technicality | Sikkim High Court Quashes FIR In Land Feud Settled Amicably Between Neighbours

Sanchayita Lahkar   The High Court of Sikkim Single Bench of Justice Meenakshi Madan Rai held that continuation of criminal proceedings arising from a civil land dispute would serve no judicial purpose given the amicable resolution between the parties. Exercising jurisdiction under Section 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS), the Court quashed the FIR dated 16-08-2022 and corresponding proceedings before the...

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