GLENMARK PHARMACEUTICALS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The dispute in the present writ petition lies in a narrow compass and relates to the rejection of the petitioners claims for budgetary support under a "Scheme of Budgetary Support under Goods and Service Tax" regime on the ground that the claims were made for the period prior to the registration which is impermissible.

(2.) The writ petitioner is engaged in the manufacture and supply of pharmaceutical products at their unit situated in Sikkim. They seek to challenge four orders, all dtd. 5/12/2019 (the impugned orders), passed by the Assistant Commissioner, Central Goods and Service Tax, Gangtok Division, Gangtok rejecting the four claims for budgetary support for four quarters filed by the petitioner under Notification No. 10(1)/2017-DBA-II/NER dtd. 5/10/2017 (notification dtd. 5/10/2017) for the period July, 2017 to June, 2018.

(3.) The impugned orders record that the petitioner has been assigned with the unique ID (UID) registration number UNQSBS11AAACG2207L1Z50001 upon validating them to be eligible for "Scheme of Budgetary Support under GST" (the scheme) in terms of CBEC Circular No. 1060/9/2017-CX dtd. 27/11/2017 (Circular dtd. 27/11/2017) read with Notification dtd. 5/10/2017. Thus, as rightly contended by Mr. Rahul Tangri, Learned Counsel for the petitioner, that the petitioner was eligible under the scheme is not in controversy.