![GST Registration or Ownership Change Won’t Disqualify Units from Budgetary Support Scheme: Supreme Court Affirms HC Order [Read Judgement]](https://images.taxscan.in/h-upload/2025/07/31/500x300_2071498-gst-registration-ownership-change-disqualify-units-budgetary-support-scheme-supreme-court-hc-order-taxscan.webp "GST Registration or Ownership Change Won’t Disqualify Units from Budgetary Support Scheme: Supreme Court Affirms HC Order [Read Judgement]")
GST Registration or Ownership Change Won’t Disqualify Units from Budgetary Support Scheme: Supreme Court Affirms HC Order [Read Judgement]
In a recent judgment, the Supreme Court of India upheld the decision of the Sikkim High Court, ruling that a change in GST registration or ownership ...
![‘CGST Act Does Not Permit Tax Retention Without Legal Authority’: Sikkim HC Allows Refund of Rs. 4.37 crores Unutilized ITC on Closure of Business [Read Order]](https://images.taxscan.in/h-upload/2025/07/15/250x150_2064018-cgst-act-cgst-act-does-not-permit-tax-retention-tax-retention-tax-retention-without-legal-authority-taxscan.webp "‘CGST Act Does Not Permit Tax Retention Without Legal Authority’: Sikkim HC Allows Refund of Rs. 4.37 crores Unutilized ITC on Closure of Business [Read Order]")
![Former Kerala Finance Minister Charged with Defamation: Sikkim HC Refuses to Quash Summons, Petition Dismissed [Read Order]](https://images.taxscan.in/h-upload/2025/06/16/250x150_2045588-petition-dismissed-defamation-kerala-finance-minister-taxscan.webp "Former Kerala Finance Minister Charged with Defamation: Sikkim HC Refuses to Quash Summons, Petition Dismissed [Read Order]")
![Discontinued Business Entitled to GST Refund of Unutilised ITC: Sikkim HC allows Refund of ₹4.37 Cr to SICPA India [Read Order]](https://images.taxscan.in/h-upload/2025/06/11/250x150_2042613-discontinued-business-entitled-discontinued-business-entitled-to-gst-refund-taxscan.webp "Discontinued Business Entitled to GST Refund of Unutilised ITC: Sikkim HC allows Refund of ₹4.37 Cr to SICPA India [Read Order]")
![“Sikkimese” u/s.10(26AAA) is for Purposes of Income Tax Act Only: Sikkim HC Affirms No Violation of Rights u/ Art. 371(k) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Sikkim-HC.jpg "“Sikkimese” u/s.10(26AAA) is for Purposes of Income Tax Act Only: Sikkim HC Affirms No Violation of Rights u/ Art. 371(k) [Read Order]")
Recovery impermissible for Refunded Cess merely on Overruling of Refund Order by SC: Sikkim HC warns of Rs. 20K Cost on Central GST Commissioner [Read Order]
The Sikkim High Court recently held that cess priorly refunded cannot be recovered in light of change in law owing to an overruling decision passed by the Supreme Court while warning the Central...
![Recovery impermissible for Refunded Cess merely on Overruling of Refund Order by SC: Sikkim HC warns of Rs. 20K Cost on Central GST Commissioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/sikkim-High-Court-Sikkim-HC-GST-CGST-Central-Goods-and-Services-Tax-Commissioner-Refund-Cess-TAXSCAN.jpg "Recovery impermissible for Refunded Cess merely on Overruling of Refund Order by SC: Sikkim HC warns of Rs. 20K Cost on Central GST Commissioner [Read Order]")
Budgetary Support Scheme is in nature of grant and not Refund of Duty: Sikkim HC dismisses Writ Petition by Glenmark Pharma [Read Order]
A Single Bench of the Sikkim High Court had held that budgetary support scheme is in nature of a grant and not a refund of duty, and dismissed a Writ Petition filed by Glenmark Pharma. The...
Sikkim HC Directs Glenmark to Follow Prescribed Procedure under Central Excise Act for Claiming Budgetary Support [Read Order]
In a significant case, the Sikkim High Court has directed Glenmark to follow the procedure prescribed under the Central Excise Act for claiming budgetary support. The court held that the petitioner...
![Sikkim HC Directs Glenmark to Follow Prescribed Procedure under Central Excise Act for Claiming Budgetary Support [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Sikkim-High-Court-Central-Excise-Act-Sikkim-HC-Directs-Glenmark-Tax-news-Taxscan.jpg "Sikkim HC Directs Glenmark to Follow Prescribed Procedure under Central Excise Act for Claiming Budgetary Support [Read Order]")
Claim of Budgetary Support under GST can’t be rejected as it was made for period prior to Registration: Sikkim High Court grants relief to Glenmark [Read Judgment]
In a relief to Glenmark Pharmaceuticals Limited, the Sikkim High Court has held that the Claim of Budgetary Support under GST can not be rejected as it was made for a period prior to the...
![Claim of Budgetary Support under GST can’t be rejected as it was made for period prior to Registration: Sikkim High Court grants relief to Glenmark [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/11/Glenmark-Budgetary-Support-GST-registration-Sikkim-High-Court-Taxscan.jpg "Claim of Budgetary Support under GST can’t be rejected as it was made for period prior to Registration: Sikkim High Court grants relief to Glenmark [Read Judgment]")
GST: Appellate Authority required to grant Sun Pharma opportunity to explain its stand on GSTR-1 and GSTR-3B, says Sikkim High Court [Read Order]
The Sikkim High Court held that the Appellate Authority was required to grant Sun Pharma the opportunity to explain its stand on GSTR-1 and GSTR-3B. The petitioner, Sun Pharma is a Private Limited...
![GST: Appellate Authority required to grant Sun Pharma opportunity to explain its stand on GSTR-1 and GSTR-3B, says Sikkim High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/GST-Appellate-Authority-Sun-Pharma-GSTR-1-GSTR-3B-Sikkim-High-Court-Taxscan.jpg "GST: Appellate Authority required to grant Sun Pharma opportunity to explain its stand on GSTR-1 and GSTR-3B, says Sikkim High Court [Read Order]")
Setback to Sun Pharma: Sikkim High Court rejects plea of Refund of CGST and 50% of IGST paid through the Electronic Cash Ledger [Read Order]
The Sikkim High Court rejected the plea seeking the refund of Central Goods and Service Tax (CGST) and 50% of Integrated Goods and Service Tax (IGST) paid through the electronic cash ledger. The...
![Setback to Sun Pharma: Sikkim High Court rejects plea of Refund of CGST and 50% of IGST paid through the Electronic Cash Ledger [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/Sun-Pharma-Sikkim-High-Court-plea-of-Refund-CGST-IGST-Electronic-Cash-Ledger-Taxscan.jpg "Setback to Sun Pharma: Sikkim High Court rejects plea of Refund of CGST and 50% of IGST paid through the Electronic Cash Ledger [Read Order]")