SIKKIM HIGH COURT ISSUES ORDER ON COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE V/S M/S. ZYDUS HEALTHCARE LIMITED

GANGTOK, India, June 5 -- Sikkim High Court issued the following judgment/order on May 8:

This statutory appeal has been filed by the Commissioner of Central Goods and Service Tax and Central Excise, Siliguri Commissionerate, against a final order dated 28th June, 2023, passed by the learned Customs, Excise and Service Tax Appellate Tribunal, Kolkata (for short, "CESTAT"), in Excise Appeal No.75702 of 2022. The learned CESTAT has inter alia held therein that the rejection of the applications filed by the appellant (M/s. Zydus Healthcare Limited) for special rate fixation on the ground that they have foregone such option is legally not tenable. Accordingly, the learned Tribunal held that the impugned order was liable to be set aside and the...