Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

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

Hon'ble Judges:

BISWANATH SOMADDER
MEENAKSHI MADAN RAI
Pet. Counsel
Rahul Tangri
Gita Bista
Pratikcha Gurung
Res. Counsel
Sangita Pradhan
Sittal Balmiki
Natasha Pradhan

Petitioner / Applicant

GLENMARK PHARMACEUTICALS LIMITED
Respondent UNION OF INDIA AND OTHERS
Court Sikkim High Court
State

Sikkim

Date May 15, 2025
Order No.

WA No. 02 of 2024

Citation

2025(5) TAXREPLY 13358
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

JUDGMENT MEENAKSHI MADAN RAI, J. 1. The appellant is aggrieved by the judgment of the learned single Judge in WP(C) No. 02 of 2023 (Glenmark Pharmaceuticals Limited vs. Union of India and Others), dated 06-05-2024, vide which, the order dated 01-03-2022 of the respondent No. 3, was upheld and the writ petition dismissed. 2. The respondent No. 3, in the order of 01-03-2022, impugned before the learned single Judge inter alia observed that the procedure of sanctioning budgetary support was enunciated in the Circulars dated 27-11-2017, of the Central Board of Excise & Customs, Department of Revenue, Ministry of Finance, Government of India and 10-01-2019 of the Central Board of Indirect Taxes & Customs, Department of Revenue, Ministry of Finance, Government of India. The petitioner’s claim for budgetary support for the period July, 2017 to September, 2017, was rejected by respondent No. 3 while allowing its claims for October, 2017 to June, 2018, rea....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
9
Jun
S
M
T
W
T
F
S
10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).