Commissioner Of Central GST And Central Excise J And K Jammu vs. Hitachi Home And Life Solutions INDIA LTD Bari Brahmana Jammu J And K

CEA/3/2023HC Jammu and Kashmir and LadakhGSTCNR JKHC02006036202230 January 2023Bench: HON'BLE THE CHIEF JUSTICE (ACTING),HON'BLE MS. JUSTICE MOKSHA KHAJURIA KAZMI1 pages

AI SummaryDismissed

Held

The Court held that the present appeal is squarely covered by the judgment and order dated May 23, 2022, passed in CEA No. 10 of 2020 and connected appeals. The reasoning was that the appellant's counsel was heard, and the Court found no new grounds available to the appellant, indicating that the issues raised were identical to those already decided. The ratio decidendi is that if an appeal presents no new grounds and is identical to previously decided matters by the same court, it should be dismissed on the same terms as the prior judgment. The operative direction was to dismiss the appeal on the same terms and conditions as laid down in the judgment dated May 23, 2022, in CEA No. 10/2020.

Facts

The Commissioner of Central GST and Central Excise, J&K, Jammu (appellant) filed an appeal against an order concerning Hitachi Home and Life Solutions India Ltd. (respondent). The appeal was stated to be similar and identical to several other Excise Appeals previously considered and decided by the High Court. The leading case among those previous decisions was CEA No. 10 of 2020, decided on May 23, 2022. The appellant's counsel was heard, and the Court found no new grounds available to the appellant. The matter was deemed to be squarely covered by the aforesaid decision.

Key Issues

1. Whether the present appeal is covered by the previous judgment of this Court in CEA No. 10 of 2020 and connected appeals, dated May 23, 2022, based on the principle of stare decisis, given that no new grounds have been presented by the appellant? Contentions of the Appellant: The appellant argued that the present appeal is identical to previously decided matters and that no new grounds warrant a different consideration. They relied on the fact that the Court had already dealt with similar issues in CEA No. 10 of 2020. Contentions of the Respondent: No arguments were recorded for the respondent as they were represented by 'None'.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU CEA No.3/2023 CM No. 31/2023 CM No. 32/2023 Commissioner of Central GST and Central Excise J and K, Jammu ….Petitioner(s)/Appellant(s) Through :- Mr. Jagpaul Singh, Advocate. V/s Hitachi Home and Life Solutions India Ltd. Bari Brahmana Jammu ….Respondent(s) Through :- None. Coram: HON’BLE THE CHIEF JUSTICE (ACTING) HON’BLE MS. JUSTICE MOKSHA KHAJURIA KAZMI, JUDGE

ORDER 30.01.2023

This appeal is similar and identical to the several other Excise Appeals which have been considered and decided by this Court vide judgment and order dated 23rd May 2022 wherein CEA No. 10 of 2020 was the leading case.

Having heard counsel for the appellant, we are of the opinion that as no new ground is available to the appellant, the matter stands squarely covered by the above decision.

Accordingly, this appeal is dismissed on the same terms and conditions as laid down in the judgment and order dated 23rd May, 2022 passed in CEA No. 10/2020 and connected appeals.

Jammu: 30.01.2023 Raj Kumar

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the High Court of Jammu and Kashmir and Ladakh. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.