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

Held

The Court held that the present appeal (CEA No. 75/2018) is to be disposed of in terms of the order passed in CEA No. 13/2018. This implies that the outcome of this appeal is contingent upon the decision in the connected matter. The reasoning is that the present appeal is being decided by reference to another order, rather than on its own specific facts and legal arguments. The ratio decidendi would likely be the principle established in CEA No. 13/2018. No specific operative directions or relief granted for this particular appeal are detailed, beyond the reference to the other order. No issues were expressly left undecided, as the matter was disposed of by reference.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu against Biostadt India Limited. The judgment states that the present appeal is disposed of in terms of an order passed on the same day in a different, but related, appeal, CEA No. 13/2018 titled 'Commissioner of Central GST & Central Excise (J&K), Jammu v. Nitin Enterprises'. No specific facts regarding the dispute between the Commissioner and Biostadt India Limited, the tax period, the order under challenge, the authority that passed it, or the amount in dispute are recorded in this judgment.

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. The appeal is disposed of based on the decision in a connected matter, CEA No. 13/2018, without addressing the specific merits of this case.