Court No.2 HIGH COURT OF SIKKIM Record of Proceedings WP(C) No.39 of 2025 M/S INDCHEMIE HEALTH SPECIALITIES PETITIONER VERSUS UNION OF INDIA AND OTHERS RESPONDENTS Date: 30.07.2025 CORAM : THE HON’BLE MRS. JUSTICE MEENAKSHI MADAN RAI, JUDGE For Petitioner For Respondents Mr. Arun Siwach, Advocate. Mr. Sujan Sunwar, Advocate. Ms. Sangita Pradhan, Deputy Solicitor General of India. ORDER I.A. No.01 of 2025 is an application filed on behalf of Respondent no.4 seeking to place on record the subsequent developments in the present Writ Petition i.e., a copy of the Office Memorandum dated 10- 07-2025, Clarification by the CBIC dated 18-07-2025 and Letter dated 22-07-2025, vide which the Assistant Commissioner, Gangtok, Division, Siliguri Central Goods and Service Tax, has ordered as follows; “ORDER I hereby order to drop the Demand Note issued under No.04/Demand Note/Budgetary Support/Indchemie/Gtk- Div/2025-26 dated:20/06/2025 to M/s Indchemie Health Specialities Private Limited [GSTIN – 11AAACI1070P1ZS], in terms of the DPIIT Office Memorandum issued under No. P-66023/3/2025-GSTSS dated 10/07/2025 and the CBIC clarification issued under Letter No. CBIC- 110267/107/2023-CX. VIII SECTION-CBEC dated 18/07/2025. ……………………………………………………………………….” In view of the said circumstances, both parties submit that the matter is rendered infructuous and may be disposed of accordingly. Having considered the submissions of Learned Counsel for the opposing parties and perused the Order, the Writ Petition stands disposed of as infructuous. Pending applications, if any, also stand disposed of. Judge 30.07.2025 ds/sdl 2025:SHC:76