Commissioner Of Central GST And Central Excise , J And K vs. Insecticides INDIA LTD.

Held

The Court held that the present appeal, CEA No. 9/2019, is disposed of in terms of the detailed order passed on the same day in CEA No. 05/2018, titled 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'. The reasoning and ratio decidendi would be those of the order in CEA No. 05/2018, which is not provided here. The operative directions would therefore be those specified in the aforementioned order. No specific findings on any of the issues are recorded in this judgment itself, beyond the direction to follow the order in the connected case. No issue was expressly left undecided.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Insecticides India Limited. The appeal was decided on August 21, 2019. The Court disposed of the present appeal in terms of a detailed order passed in a connected matter, CEA No. 05/2018 titled 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'. No specific tax period, amount in dispute, or the specific order/action under challenge is detailed in this judgment, other than it being an appeal against the respondent.

Key Issues

1. Whether the present appeal is to be disposed of in terms of the order passed in CEA No. 05/2018 titled 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'? Petitioner's Argument: The appellant argued that the present appeal should be disposed of in terms of the detailed order passed in the connected matter, CEA No. 05/2018. No other arguments are recorded. Respondent's Argument: No arguments were recorded for the respondent.