The Sikkim High Court: Refund Claim of Unutilized ITC on Closure of Business Cannot be Denied — No Express Prohibition u/s. 49(6), 54 & 54(3) of CGST Act; Petitioners Entitled to Refund — Section 54 read with Sections 29 & 49, CGST Act, 2017, Dated - 10-06-2025