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TMI Blog2025 (4) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... br>HON'BLE MR. JUSTICE BHASKAR RAJ PRADHAN, JUDGE Appearance: For the Petitioner: Mr. V. Sridharan, Senior Advocate with Mr. Rahul Tangi, Advocate. (through V.C.). Ms. Gita Bista, Ms. Anu Sharma, Ms. Udita Saraf and Ms. Anusha Basnet, Advocates. For the Respondents: Ms. Sangita Pradhan, Deputy Solicitor General of India along with Ms. Natasha Pradhan, Advocate. ORDER (ORAL) BHASKAR RAJ PRADHA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ola, P.O. Majhitar, Rangpo, East District, Sikkim was added as additional place of business in petitioner's GST registration No.11AAACT5456A1ZY. 3. According to the petitioner this transfer of ownership was duly communicated to the Superintendent of CGST, Range II, Div, Gangtok vide letters dated 07.12.2017 and 14.12.2017. 4. Thereafter, on 19.01.2018 the petitioner submitted an application befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nit-3/Gtk-Div/2022-23 vide letter bearing C. No. V(18)16/GST/SBS/ Recovery/Torrent-III/Gtk-Div/2022-23/1582 dated 29.08.2022 was issued upon the petitioner, directing the petitioner to reverse entire budgetary support amounting to Rs. 12,18,27,592/- along with interest @ 15% per annum in terms of paragraph 9.1 of the Budgetary Support Scheme and affidavit-cum-indemnity bond dated 23.01.2018 as aff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Zydus Wellness Products Limited vs. Union of India & Ors.; and W.P. (C) No.27 of 2022 Alkem Laboratories Limited vs. Union of India & Ors.; wherein it was held that the Unit which had undergone change of ownership would not be entitled to benefit under the Budgetary Support Scheme. 10. Heard Mr. V. Sridharan, learned Senior Counsel for the petitioner as well as learned Deputy Solicitor General o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it Appeal No. 10 of 2023 and therefore, the matter could await the decision of the Supreme Court in the proposed SLP. 12. This Court is unable to agree to the submissions made by the learned Deputy Solicitor General of India. If the judgment dated 13.12.2024 passed by the Division Bench of this Court in Writ Appeal Nos. 09 of 2023 and 10 of 2023 squarely covers the present case it is binding on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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