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ZYDUS WELLNESS PRODUCTS LIMITED vs. UNION OF INDIA AND OTHERS
(Sikkim High Court)

Hon'ble Judges:

BISWANATH SOMADDER
MEENAKSHI MADAN RAI
Pet. Counsel
J. P. Khaitan
Mayank Jain
Marmik Kamdar
Res. Counsel
Sangita Pradhan
Natasha Pradhan
Sittal Balmiki

Petitioner / Applicant

ZYDUS WELLNESS PRODUCTS LIMITED

Respondent UNION OF INDIA AND OTHERS
Court Sikkim High Court
State

Sikkim

Date Dec 13, 2024
Order No.

Writ Appeal No. 09 of 2023 Writ Appeal No. 10 of 2023

Citation

2024(12) TAXREPLY 11855
Original Order
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ORDER

JUDGMENT Meenakshi Madan Rai , J. 1. The findings of the learned Single Judge in Writ Petition (C) No.20 of 2022 [Zydus Wellness Products Limited vs. Union of India and Others] and Writ Petition (C) No.27 of 2022 [Alkem Laboratories Limited vs. Union of India and Others], vide a common judgment, dated 12-09-2023, are being called into question in these appeals, being Writ Appeal No.09 of 2023 [Zydus Wellness Products Limited vs. Union of India and Others] and Writ Appeal No.10 of 2023 [Alkem Laboratories Limited vs. Union of India and Others]. The appeals are being disposed of by this common judgment. 2. To comprehend the matter in its proper perspective, it is imperative to briefly consider the genesis of the dispute. The appellant, in Writ Appeal No.09 of 2023, incorporated under the Companies Act, 2013, on 23-04-2010, is engaged in the manufacture and sale of pharmaceuticals, cosmetics, food and beverages, falling under Chapters 21 and 33 of the GST Tariff of India. I....

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