Sikkim HC says Human Error Cannot Defeat a Genuine Benefit Claim

Cipla claimed budgetary support for its Sikkim unit and declared ITC of ₹15.28 crore, while a CA certificate subsequently obtained at the Department's direction showed actual ITC of ₹10.01 crore. The authority relied on the original declaration without giving Cipla an opportunity to explain the difference. The High Court set aside the order and directed fresh consideration after allowing Cipla to substantiate the alleged mistake.