Sikkim High Court Stays GST Show Cause Notice Against Casino And Online Gaming Company, Delta Corp.

The Sikkim High Court has stayed the GST demand against casino and online gaming company Delta Corp.The bench of Justice Bhaskar Raj Pradhan has mandated that the department and respondents maintain the status quo regarding the show cause notice. This means that no coercive or precipitous action should be taken against Delta Corp. in the interim. A hearing on the subject has been scheduled for December 5, 2023.In addition to contesting several other circulars, clarifications, and rate...

Unit Undergoing Relocation, Expansion And Change Of Ownership Not Eligible Under Budgetary Support Scheme: Sikkim High Court

The Sikkim High Court has held that if the unit undergoes relocation, expansion, or change of ownership, it will not be eligible under the scheme of budgetary support.The bench of Justice Bhaskar Raj Pradhan has observed that the intention of the Government of India in providing the Budgetary Support Scheme was to support those "eligible units" for the "residual period" not exceeding ten years of commercial production during which they would have been eligible to avail exemption for the...

Third Party Having Interest In The Immovable Property Can Challenge The Award Before The Executing Court If The Award Was Obtained Fraudulently: Sikkim High Court

The High Court of Sikkim has held that a third party/objector can file a petition under O.XXI R.97 R/W Section 47 of CPC before the Executing Court if it can be shown that the arbitral award in respect of the immovable property is a nullity or obtained by fraud. The bench of Justice Meenakshi Madan Rai held that there is no bar under the law for a stranger to the proceedings who has an independent legal right to appear and contest the execution proceedings and whose property interests...