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

Held

The Court decided to dispose of the appeal in terms of the order passed in CEA No.13/2018. The reasoning is that the present appeal is to be decided in consonance with the decision in the other cited case. Therefore, the findings, reasoning, and ratio decidendi of the order in CEA No.13/2018 would apply mutatis mutandis to this appeal. The operative directions would be those contained in the order for CEA No.13/2018. No specific issue related to Biostadt India Limited was expressly decided or left undecided in this judgment, as it relies on a prior order.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu against Biostadt India Limited. The appeal was listed for hearing before a Division Bench of the High Court of Jammu and Kashmir at Jammu. 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 titled ‘Commissioner of Central GST & Central Excise (J&K), Jammu v. Nitin Enterprises’ (CEA No.13/2018). No specific facts or tax periods related to Biostadt India Limited's case are detailed in this judgment.

Key Issues

The judgment does not explicitly frame any questions of law or mixed law and fact for determination. It also does not record any arguments presented by either the appellant (Commissioner of Central GST & Central Excise) or the respondent (Biostadt India Limited). The decision to dispose of the appeal is based on a reference to an order passed in a different case, implying that the specific issues pertaining to this appeal were either resolved by that prior order or were not independently argued or decided here.