Zydus Wellness-Sikkim vs. Assistant Commissioner, CGST And Ors.
Held
The High Court, relying on its own Division Bench judgment in Glenmark Pharmaceuticals Limited vs. Union of India and Others (WA No.02 of 2024), found the issue to be identical. Consequently, the Court set aside the impugned order dated 27-06-2022, thereby allowing the petitioner's claim to be reconsidered in line with the previous ruling.
Facts
The petitioner, Zydus Wellness-Sikkim, challenged an order dated 27-06-2022, passed by the Assistant Commissioner, Central Goods and Service Tax, which rejected its claim for budgetary support amounting to Rs. 59,44,977/- on the grounds that the eligible support was negative.
Key Issues
The key legal issue was whether the rejection of the petitioner's budgetary support claim was valid, particularly concerning the methodology of calculating such support (monthly vs. quarterly) and the treatment of unutilized input tax credit, in light of previous High Court pronouncements.
AI-generated summary — verify with the full judgment below
THE HIGH COURT OF SIKKIM : GANGTOK
(Civil Extraordinary Jurisdiction) DATED : 11th August, 2025
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SINGLE BENCH : THE HON’BLE MRS. JUSTICE MEENAKSHI MADAN RAI, JUDGE -------------------------------------------------------------------------------------------------------
WP(C) No.10 of 2024
Petitioner : Zydus Wellness-Sikkim
versus
Respondents : The Assistant Commissioner,
Central Goods and Service Tax and Others
Application under Article 226 of the Constitution of India
------------------------------------------------------------------------------------------------------- Appearance
Mr. Mayank Jain, Mr. Mukesh M. Patel and Mr. Hissay Gyaltsen, Advocates for the Petitioner.
Ms. Sangita Pradhan, Deputy Solicitor General of India for the Respondents.
------------------------------------------------------------------------------------------------------- JUDGMENT (ORAL)
Meenakshi Madan Rai, J.
The Petitioner is aggrieved by the Order dated
The judgment continues below.
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