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GLENMARK PHARMACEUTICALS LIMITED vs. UNION OF INDIA & OTHERS
(Sikkim High Court)

Hon'ble Judges:

BHASKAR RAJ PRADHAN
Pet. Counsel
Rahul Tangri
Gita Bista
Pratikcha Gurung
Res. Counsel
Sangita Pradhan
Natasha Pradhan

Petitioner / Applicant

GLENMARK PHARMACEUTICALS LIMITED

Respondent UNION OF INDIA & OTHERS
Court Sikkim High Court
State

Sikkim

Date May 6, 2024
Order No.

W. P. (C) No. 02 of 2023

Citation

2024(5) TAXREPLY 9605
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ORDER

JUDGMENT BHASKAR RAJ PRADHAN, J. 1. The rejection of the petitioner’s claim for budgetary support for the period July-September, 2017 even while its claim for October, 2017 to June, 2018 was allowed under the “Scheme of budgetary support under Goods and Services Tax Regime” to the units located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim dated 05.10.2017 (the Budgetary Support Scheme) has led to the present litigation. 2. The question which seeks determination in the present writ petition is whether the budgetary support claimed by the petitioner for the month of July 2017 and August 2017 separately in their initial applications ought to have been favourably considered by the Assistant Commissioner, Central Goods & Service Tax (respondent no. 3) although as per the respondent no. 3 the Budgetary Support Scheme envisaged working it out on a quarterly basis on claims to be filed on quarterly basis. ....

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