^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

SUN PHARMA LABORATORIES LIMITED vs. UNION OF INDIA AND OTHERS
(Sikkim High Court)

Hon'ble Judges:

MEENAKSHI MADAN RAI
BHASKAR RAJ PRADHAN

Pet. Counsel

Gita Bista

Karan Sachdev

Res. Counsel

B. K. Gupta

Santosh Kumar Chettri

Petitioner / Applicant	SUN PHARMA LABORATORIES LIMITED
Respondent	UNION OF INDIA AND OTHERS
Court	Sikkim High Court
State	Sikkim
Date	Nov 2, 2020
Order No.	I.A.No.03 of 2020 in WP(C) No.47 of 2018
Citation	2020(11) TAXREPLY 3511
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

Related Tags :

☍

Section 174

TaxGPT ^Beta

Summarize this case by TaxGPT in

AA |

ORDER
1. The Petitioner has filed an application under Order VI Rule 17 read with section 151 of the Code of Civil Procedure, 1908 (in short, “CPC”), seeking to insert amendments in the Writ Petition. The proposed amendments are as follows; Insertion of Paragraph 4.1 and 4.2 after the existing Paragraph 4: “4.1. The Petitioner is also challenging the proviso to Section 174(2)(c) of the Central Goods and Services Tax Act, 2017 which provides that tax exemption granted as an incentive through a notification would not continue if such notification is rescinded. 4.2 Further, the Petitioner is also challenging the Notification No.21/2017-C.E. dated 18.07.2017 vide which the exemption notifications issued under the erstwhile regime (including Notification No.20/2007-C.E. dated 25.04.2007) were rescinded.” Replacing the contents of the existing Paragraph 32 with the following: “32. Thus, aggrieved by the impugned proviso to Section 174(2)(c) ....