Zydus Wellness-Sikkim Vs Assistant Commissioner (Sikkim High Court)
Sikkim High Court held that order of Assistant Commissioner (GST) denying budgetary support claim is liable to be quashed and set aside. Accordingly, writ petition stands disposed of.
Facts- The Petitioner is aggrieved by the Order dated 27-06-2022, of the Assistant Commissioner, Central Goods and Service Tax, Gangtok Division, vide which it was inter alia ordered that the taxpayer had claimed budgetary support of Rs.59,44,977/- only, however, on verification it is found that the eligible budgetary support payable is in the negative and hence, the taxpayer is not eligible for the budgetary support claim amount.
Conclusion- Held that in view of the Judgment of the Division Bench of this Court in the case of Glenmark Pharmaceuticals Limited vs. Union of India and considering that the challenge in the instant Appeal is on the exact same issue, as already extracted hereinabove, the position of this Court is no more res integra thereto. No further discussion need ensue on this matter. The Order dated 27-06-2022, of the Assistant Commissioner, Central Goods and Service Tax, Gangtok Division, is consequently set aside. Writ Petition accordingly stands disposed of.
FULL TEXT OF THE JUDGMENT/ORDER OF SIKKIM HIGH COURT
