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

Hon'ble Judges:

BHASKAR RAJ PRADHAN
Pet. Counsel
Ashok Saraf
Pritam Baruah
Mayank Jain
Res. Counsel
Sangita Pradhan
Vivek Sarin
Sangita Pradhan

Petitioner / Applicant

ZYDUS WELLNESS PRODUCTS LIMITED
Respondent UNION OF INDIA & OTHERS
Court Sikkim High Court
State

Sikkim

Date Sep 12, 2023
Order No.

W.P.(C) No. 20 of 2022 W.P.(C) No. 27 of 2022

Citation

2023(9) TAXREPLY 7905
Original Order
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ORDER

1. The two writ petitions are taken up for consideration. W.P. (C) No. 20 of 2022 has been preferred by Zydus Wellness Products Limited while W.P. (C) No. 27 of 2022 has been preferred by Alkem Laboratories Limited. 2. In the case of Zydus Wellness Products Limited, on 28th February 2019, Zydus Wellness-Sikkim - a Partnership Firm, was converted into Zydus Nutritions Limited, pursuant to sub-section (2) of section 7 of the Companies Act, 2013 and Rule 18 of the Companies (Incorporation) Rules, 2014. Thereafter, on 4th June, 2019, Zydus Nutritions Limited changed its name to Zydus Wellness Products Limited pursuant to Rule 29 of the Companies (Incorporation) Rules, 2014. Zydus Wellness Products Limited seeks budgetary support under the “Scheme of Budgetary Support dated 05.10.2017” (the Budgetary Support Scheme), for the “residual period” for which Zydus Wellness Sikkim was entitled to exemption under Notification No. 20/2007-C dated 25.4.2007. 3. In t....

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