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