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

Lupin Limited Anr. Vs Union of India & Anr (Sikkim High Court) Introduction: In this case Lupin Limited, a prominent pharmaceutical company, challenged a recovery order issued by the Assistant Commissioner of Central Goods & Service Tax and Central Excise, Gangtok Division. The dispute arose from the alleged excess cash refund under the Budgetary Support Scheme due to the petitioner’s purported non-utilization of the entire input tax credit available in Form 2A. This article delves into the details of the case, highlighting the court’s directive for reconsideration and the ...