COURT NO.1

HIGH COURT OF SIKKIM : GANGTOK

Record of Proceedings

Page-1 of 3

Tax App. No.04 of 2025

COMMISSIONER OF CENTRAL GOODS AND

SERVICES TAX AND CENTRAL EXCISE APPELLANT (S)

VERSUS

M/S INTAS PHARMA LTD. RESPONDENT (S)

For Appellant : Ms. Sangita Pradhan, Deputy Solicitor General of

India with Ms. Sittal Balmiki and Ms. Natasha

Pradhan, Advocates.

For Respondent : Mr. Deepro Sen(through V.C.),

Ms. Gita Bista and Mr. Dipendra Chettri, Advocates.

Date: 19/02/2026

CORAM:

HON’BLE MR. JUSTICE A. MUHAMED MUSTAQUE, CHIEF JUSTICE

HON’BLE MRS. JUSTICE MEENAKSHI MADAN RAI, JUDGE

…

O R D E R: (per the Hon’ble, the Chief Justice)

It is submitted by the learned Deputy Solicitor General of India that the

issue involved in the present Appeal has already been decided against the

Appellant herein in Civil Appeal Diary No(s).66744/2025 of the Hon’ble Supreme

Court of India.

In light of the binding decision of the Hon’ble Supreme Court, this Appeal

stands dismissed as covered against the Appellant.

Pending applications, if any, also stand disposed of.

(Meenakshi Madan Rai) (A. Muhamed Mustaque)

Judge Chief Justice

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