Glen Mark Pharmaceuticals Limited vs. Union Of INDIA And Ors.
Held
The High Court dismissed the petition, holding that there was no violation of natural justice as the petitioner had the opportunity to resubmit applications. The Court affirmed that the Budgetary Support Scheme mandated quarterly claims, and the petitioner's own quarterly application correctly showed a negative budgetary support for the period. The Court also clarified that budgetary support is a grant, not a refund, and interest claims were not envisaged by the scheme.
Facts
Glenmark Pharmaceuticals sought budgetary support under a scheme for units in North East states for July-September 2017. Their claim was rejected because they initially filed separate monthly applications for July and August, while the scheme required quarterly claims. Although they later resubmitted a consolidated quarterly application, it resulted in a negative budgetary support calculation due to the balance of Input Tax Credit (ITC) for the entire quarter.
Key Issues
The key issue was whether the petitioner was entitled to budgetary support for July-September 2017, given that the scheme required quarterly claims while the petitioner initially filed monthly claims, and whether the rejection based on a quarterly calculation was valid.
Sections Cited
Article 226
AI-generated summary — verify with the full judgment below
THE HIGH COURT OF SIKKIM: GANGTOK (Civil Extra Ordinary Jurisdiction)
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SINGLE BENCH: THE HON’BLE MR. JUSTICE BHASKAR RAJ PRADHAN, JUDGE ----------------------------------------------------------------------------------------------------------------- W.P. (C) No. 02 of 2023
Glenmark Pharmaceuticals Limited, represented by Soumaya Dutt, Site Head (Attorney Holder) for the petitioner, Samlik- Marchak, Industrial Growth Centre, Near Ranipool, East Sikkim, Sikkim- Pin Code – 737 135
….. Petitioner
Versus
Union of India, Through the Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi – 110 001. 2. Director, Department for Promotion of Industry and Internal Trade, Ministry of Commerce and Industry, Udyog Bhawan, New Delhi-Pin Code 110 011. 3. The Assistant Commissioner, Central Goods & Service Tax, Gangtok Division, Gangtok,
Indira By-Pass Road, Near District Court, Sichey, East Sikkim, Gangtok-737
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