Commissioner Of Central GST And Central Excise , J And K vs. Biostadt INDIA Limited

Held

The Court held that the present appeal (CEA No. 77/2018) is to be disposed of in terms of the order passed in CEA No. 13/2018. The reasoning for this decision is not provided within this judgment, as it relies entirely on the outcome of the other case. The operative directions are to dispose of the appeal as per the order in CEA No. 13/2018. No specific findings on any substantive GST issues are recorded, nor is any principle of law established for citation. No issues were expressly left undecided.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu against Biostadt India Limited. The appeal was disposed of by the High Court of Jammu and Kashmir at Jammu in terms of an order passed on the same day in a connected matter, CEA No. 13/2018 titled 'Commissioner of Central GST & Central Excise (J&K), Jammu v. Nitin Enterprises'. No specific details regarding the tax period, the order or action under challenge, the authority that passed it, or the amount in dispute are recorded in this judgment. The procedural history leading to this specific order is not elaborated.

Key Issues

The judgment does not explicitly frame any questions of law or mixed law and fact for the Court to decide. Consequently, no arguments from either the petitioner (Commissioner of Central GST & Central Excise) or the respondent (Biostadt India Limited) are recorded in this order. The decision appears to be based on a reference to a separate, contemporaneous order.