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Sikkim High Court

Latest Posts in Sikkim High Court

Settled refund claims remain unaffected by SC ruling that overrules a prior judgment

September 10, 2024 489 Views 0 comment Print

The Sikkim High Court dismissed an appeal by the Commissioner of Central Goods and Services Tax and Central Excise, upholding a refund claim by Alkem Laboratories Ltd. The court rejected the appellant’s attempt to reopen a settled matter and imposed a cost on the appellant, which was later waived.

Petitioners Must Adhere to Prescribed Procedure for Budgetary Support: Sikkim HC

May 23, 2024 294 Views 0 comment Print

Glenmark Pharmaceuticals’ dispute over budgetary support claims under GST lands in Sikkim High Court. Detailed analysis of the judgment, implications, and conclusions provided.

Once demand is reduced, original order cannot sustain: Sikkim HC

December 6, 2023 1077 Views 0 comment Print

In a recent case, Lupin Limited challenged a recovery order related to excess cash refund under the Budgetary Support Scheme. Sikkim High Court directs reconsideration, highlighting crucial aspects.

Sikkim HC to Rule on Challenge to CGST Rule 31A

October 23, 2023 687 Views 0 comment Print

Sikkim High Court is set to decide on the challenge to Rule 31A of the CGST Rules. Learn about the case and its implications in this update.

Benefit under Budgetary Support Scheme not available to unit undergoing relocation, expansion & change of ownership

September 21, 2023 840 Views 0 comment Print

Sikkim High Court held that as per guidelines of the Budgetary Support Scheme, if any unit undergoes for relocation, expansion and change of ownership, it will not be eligible under the Budgetary Support Scheme.

Non-registered units eligible to claim ‘Scheme of Budgetary support under GST’: HC

November 26, 2021 1530 Views 0 comment Print

The dispute in the present writ petition lies in a narrow compass and relates to the rejection of the petitioners claims for budgetary support under a  ‘Scheme of Budgetary Support under Goods and Service Tax’ regime on the ground that the claims were made for the period prior to the GST registration which is impermissible.

HC Grant Petitioner Opportunity to file Representation Regarding Refund of Excess Payment of Tax

November 19, 2020 1758 Views 0 comment Print

The present petition is filed to seek refund of excess payment of tax, if payment was made through ITC. HC grant the petitioner an opportunity to explain its stand on GSTR-1 and GSTR-3B as also the Circulars.

HC Rejects proposed amendment in writ by Sun Pharma seeking Refund of Full CGST & 50% of IGST

November 2, 2020 2079 Views 0 comment Print

Sun Pharma Laboratories Limited Vs Union of India and Others (Sikkim High Court) The instant petition is filed to seek the refund of full Central Goods and Service Tax (CGST) and 50% of Integrated Goods and Service Tax (IGST) paid through the electronic cash ledger. Petitioner seeks to challenge the vires of Section 174(2)(c) of […]

HC upheld Constitutionality of Service Tax on Lottery Ticket Sale activities

March 23, 2017 4494 Views 0 comment Print

Union-Parliament is conferred with the power and competence under Article 268A read with Entry 97, List I (Union List) to impose and levy service tax on related activities in distribution and sale of lottery tickets.

Service tax not applicable on distributors of lottery tickets issued by state govt & charge created by Finance Act, 2015 is unconstitutional

October 14, 2015 2326 Views 0 comment Print

The Hon’ble Sikkim High Court in the case of Future Gaming & Hotel Services Private Limited and others held that activities of distributors & agents selling lottery tickets cannot be considered as activities for facilitating promotion of lottery tickets issued by state government

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