COURT NO.1 HIGH COURT OF SIKKIM : GANGTOK Record of Proceedings Page-2 of 3 Tax App. No.05 of 2025 COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND CENTRAL EXCISE, APPELLANT (S) SILIGURI COMMISSIONERATE 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 ami/sdl