Sikkim High Court

Tax App./2/2024 of COMMISSIONER OF CGST AND CX Vs M/s ALKEM HEALTH SCIENCE on 5 September 2024

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COURT OF SIKKIM : GANGTOK Record of Proceedings TAX APP. No. 02/2024 COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND CENTRAL EXCISE APPELLANT (S) VERSUS M/S ALKEM HEALTH SCIENCE RESPONDENT (S) For Appellant : Ms. Sangita Pradhan, Deputy Solicitor General of India assisted by Ms. Natasha

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Record of Proceedings

TAX APP. No. 02/2024

COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND CENTRAL EXCISE APPELLANT (S)

VERSUS

M/S ALKEM HEALTH SCIENCE RESPONDENT (S)

For Appellant : Ms. Sangita Pradhan, Deputy Solicitor General of India assisted by Ms. Natasha Pradhan, Advocate. For Respondent : Mr. Mahesh Raichandani and Mr. Ranjit Prasad, Advocates.

Date: 05/09/2024

CORAM: HON’BLE MR. JUSTICE BISWANATH SOMADDER, CHIEF JUSTICE HON’BLE MRS. JUSTICE MEENAKSHI MADAN RAI, JUDGE

…

ORDER : (per the Hon’ble, the Chief Justice)

This matter is squarely governed by the judgment and order passed by this Court earlier today in Tax Appeal No. 01 of 2024 (Commissioner of Central Goods and Services Tax and Central Excise vs. M/s Alkem Laboratories Ltd.).

Tax Appeal No. 02 of 2024 (Commissioner of Central Goods and Services Tax and Central Excise vs. M/s Alkem Health Science) therefore stands accordingly dismissed.

jk/ds/avi/ami

(Meenakshi Madan Rai) Judge

(Biswanath Somadder) Chief Justice

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