COURT NO.1

HIGH COURT OF SIKKIM : GANGTOK

Record of Proceedings

IA No. 01/2025

IN

Tax App. No.117/2025 (Filing No.)

COMMISSIONER OF CENTRAL GOODS AND APPLICANT

SERVICES TAX AND CENTRAL EXCISE /APPELLANT (S)

VERSUS

M/S INTAS PHARMA LTD. RESPONDENT (S)

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

India with Ms. Sittal Balmiki, Advocate.

For Respondent : Ms. Gita Bista, Advocate.

Date: 28/10/2025

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 )

On the prayer of the learned Deputy Solicitor General of India, the

application under section 5 of the Limitation Act, 1963, stands dismissed as

withdrawn with liberty to file afresh based on the observations made by this

Court during the course of hearing.

(Meenakshi Madan Rai) (Biswanath Somadder)

Judge Chief Justice

jk/sl/ami