Sun Pharma Laboratories Limited Vs Union of India and Others (Sikkim High Court)

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Last updated: 24 November 2020
Quick Summary
Sun Pharma Laboratories Limited applied to amend its writ petition before the Sikkim High Court. The proposed amendments aim to challenge the proviso to Section 174(2)(c) of the CGST Act, 2017, and Notification No. 21/2017-C.E. dated 18.07.2017. Sun Pharma argues these provisions unlawfully revoke tax exemptions previously granted, thereby infringing upon their vested rights and violating principles of promissory estoppel and legitimate expectation.

Court :
THE HIGH COURT OF SIKKIM : GANGTOK

Brief :
The Petitioner has filed an application under Order VI Rule 17 read with section 151 of the Code of Civil Procedure, 1908 (in short, “CPC”), seeking to insert amendments in the Writ Petition. The proposed amendments are as follows;

Citation :
I.A. No.03 of 2020 in WP(C) No.47 of 2018

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