Principal Commissioner Of Central GST And Central Excise J And K Jammu vs. Hyderabad Chemicals LTD Sidco Industrial Complex Bari Brahmana Jammu

Held

The Court held that the present appeal is squarely covered by its previous judgment and order dated 23.05.2022 passed in CEA No. 10/2020 and connected appeals. The reasoning was that the appellant had not presented any new grounds in this appeal, making it identical to the previously decided matters. Therefore, the appeal was dismissed on the same terms and conditions as laid down in the prior judgment. The ratio decidendi is that appeals with identical facts and no new grounds are bound by established precedent of the same court. The operative direction was to dismiss the appeal.

Facts

This is an appeal filed by the Principal Commissioner of Central GST and Central Excise, J&K Jammu, against Hyderabad Chemicals Ltd. The appeal concerns an order or action passed by a GST authority, though the specific order and tax period are not detailed in the provided text. The appellant's counsel was heard. The respondent was not represented. The High Court noted that this appeal is identical to several other Excise Appeals previously decided by the Court, specifically referencing a judgment and order dated 23.05.2022 in CEA No. 10/2020 and connected appeals.

Key Issues

1. Whether the present appeal is squarely covered by the previous judgment and order of this Court dated 23.05.2022 in CEA No. 10/2020 and connected appeals, given that no new grounds are available to the appellant. Contentions: Petitioner/Appellant: Argued that the matter is identical to previously decided cases and no new grounds are available, implying the appeal should be decided based on the precedent. Revenue/State: No arguments were recorded for the respondent as they were not represented.