Sun Pharma Laboratories LTD. vs. Union Of Indian And Ors.
Held
The High Court noted that the Supreme Court had reserved judgment on appeals against the High Court's earlier decision on similar issues concerning the curtailment of benefits and the principle of Promissory Estoppel. Relying on the ratio of the Supreme Court in *V.V.F. Limited (supra)*, which addressed similar controversies, the High Court concluded that the petitioner's grievances were already addressed by the Supreme Court's pronouncements.
Facts
The Petitioner, a pharmaceutical manufacturer in Sikkim, challenged the Budgetary Support Scheme under the GST regime (Notification F.No.10(1)/2017-DBA-II/NER, dated 05.10.2017). This scheme reduced the quantum of benefits previously enjoyed under the erstwhile Central Excise duty exemption policies, which had granted 100% exemption for ten years. The Petitioner contended that this reduction reneged on promises made under the old tax regime.
Key Issues
The key legal issue was whether the restrictions imposed by the Budgetary Support Scheme under the GST regime, which reduced previously enjoyed benefits, violated the principle of Promissory Estoppel and adversely affected the Petitioner.
Sections Cited
Section 174 of the CGST Act
AI-generated summary — verify with the full judgment below
THE HIGH COURT OF SIKKIM : GANGTOK (Civil Extraordinary Jurisdiction) DATED : 5th February, 2021
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DIVISION BENCH : THE HON’BLE MRS. JUSTICE MEENAKSHI MADAN RAI, JUDGE
THE HON’BLE MR. JUSTICE BHASKAR RAJ PRADHAN, JUDGE ----------------------------------------------------------------------------------- WP(C) No.47 of 2018 0
Petitioner : Sun Pharma Laboratories Limited
versus Respondents : Union of India and Others Petition under Article 226 of the Constitution of India ------------------------------------------------------------------- Appearance
Mr. V. Lakshmi Kumaran, Mr. Karan Sachdev and Ms. Gita Bista, Advocates for the Petitioner.
Mr. B.K. Gupta, Advocate for Respondents No.1 and 2. Mr. S.K. Chettri, Government Advocate for Respondent No.3. -------------------------------------------------------------------
J U D G M E N T
Meenakshi Madan Rai, J.
The Petitioner herein assails the restrictions imposed by the Scheme of Budgetary Support, issued under the Goods and Services T
The judgment continues below.
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