Commissioner Of Central GST And Central Excise J And K Jammu vs. K S Profiles Sidco Industrial Complex Bari Brahmana Jammu J And K

Held

The Court held that the present appeal was squarely covered by the previous judgment and order dated 23rd May 2022, passed in CEA No. 10/2020 and connected appeals. The reasoning was that the appellant had not presented any new grounds that would warrant a different decision. Consequently, the appeal was dismissed on the same terms and conditions as laid down in the prior judgment. The ratio decidendi is that if an appeal raises no new grounds and is identical to a previously decided matter, it will be dismissed following the precedent. The operative direction was the dismissal of the appeal.

Facts

The Commissioner of Central GST and Central Excise J and K Jammu (appellant) filed an appeal against K S Profiles, a company located in SIDCO Industrial Complex, Bari Brahmana, Jammu. The appeal concerns an issue previously decided by the High Court in a leading case, CEA No. 10 of 2020, and connected appeals, vide judgment and order dated 23rd May 2022. The appellant's counsel was heard, and the Court noted that no new grounds were presented by the appellant. The present appeal was therefore considered to be squarely covered by the prior decision.

Key Issues

1. Whether the present appeal is covered by the judgment and order dated 23rd May 2022 passed in CEA No. 10/2020 and connected appeals, given that no new grounds have been raised by the appellant? Petitioner/Appellant's Argument: The appellant argued that the matter was identical to previous appeals decided by the Court and that no new grounds were available for consideration. They relied on the prior judgment dated 23rd May 2022 in CEA No. 10/2020 and connected appeals. Respondent's Argument: The judgment does not record any specific arguments made by the respondent. However, the Court's decision implies that the respondent did not present any counter-arguments that would distinguish this case from the precedent.