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TORRENT PHARMACEUTICALS LTD. (UNIT-III) vs. UNION OF INDIA & OTHERS
(Sikkim High Court)

Hon'ble Judges:

BHASKAR RAJ PRADHAN
Pet. Counsel
V. Sridharan
Rahul Tangi
Gita Bista
Res. Counsel
Sangita Pradhan
Natasha Pradhan

Petitioner / Applicant

TORRENT PHARMACEUTICALS LTD. (UNIT-III)
Respondent UNION OF INDIA & OTHERS
Court Sikkim High Court
State

Sikkim

Date Apr 2, 2025
Order No.

W. P. (C) No. 55 of 2023

Citation

2025(4) TAXREPLY 12881
Original Order
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ORDER

ORDER (ORAL) BHASKAR RAJ PRADHAN, J. 1. M/s Torrent Pharmaceuticals Limited (Unit III) filed the present writ petition challenging order-in-original No. 02/BS/GTK/Torrent Pharma-III/GTK-DIV/2023-24 dated 01.11.2023 passed by the learned Assistant Commissioner of CGST, Gangtok Division directing recovery of refund amounting to Rs. 12,18,27,592/- along with interest @ 15% per annum in terms of paragraph 9 of the Budgetary Support Scheme read with affidavit-cum-indemnity bond dated 23.01.2018. 2. It was the case of the petitioner that they had entered into an agreement to acquire Unichem Laboratories business of India and Nepal, as a going concern on slump sale basis. On account of such acquisition, GSTIN of the petitioner was amended and the Sikkim unit of Unichem Laboratories located at NH-31A (NH-10) Village Bhagheykhola, P.O. Majhitar, Rangpo, East District, Sikkim was added as additional place of business in petitioner’s GST registration No.11AAACT5456A1ZY. 3....

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