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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
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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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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

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

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)