The Commissioner Of Central Excise And Service Tax vs. M/S S C Johnson Products Private Limited

Held

The Court held that the interlocutory application (I.A. Civil/581/2025) is to be disposed of in view of the order passed in Civil Exception Appeal No. 1/2025. The reasoning provided is that the interlocutory application is directly linked to the main appeal. The operative direction is that the interlocutory application is accordingly disposed of. The judgment does not expressly leave any issue undecided. The ratio decidendi is that interlocutory applications are to be dealt with in accordance with the decisions or orders passed in the principal appeals to which they pertain.

Facts

This matter comes before the Gauhati High Court as an interlocutory application (I.A. Civil/581/2025) filed by the Commissioner of Central Excise and Service Tax, Guwahati (now Principal Commissioner, CGST and Central Excise, Guwahati). The application is filed in relation to Civil Exception Appeal No. 1/2025. The respondent is M/s S C Johnson Products Private Limited. The judgment does not specify the tax period(s), the order or action under challenge, the authority that passed it, or the amount in dispute. The procedural history is limited to the filing of this interlocutory application in connection with the aforementioned Civil Exception Appeal.

Key Issues

The Court had to decide the following issue: 1. Whether the interlocutory application filed by the Revenue is to be disposed of in view of the order passed in Civil Exception Appeal No. 1/2025. The petitioner (Revenue) argued that the interlocutory application should be disposed of in line with the order passed in the connected Civil Exception Appeal No. 1/2025. The respondent (M/s S C Johnson Products Private Limited) did not record any specific arguments in the provided text. The judgment does not name any specific provisions of the CGST Act or Rules, nor does it refer to any circulars or precedents.