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

Held

The Court held that the present appeal (CEA No. 94/2018) is disposed of in terms of the detailed order passed in CEA No. 05/2018, which concerned Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited. The reasoning and findings from the Sun Pharma case would therefore apply to this case. The operative direction is the disposal of this appeal in line with the aforementioned order. No specific issues were decided independently for this appeal, as it was decided based on a connected matter. The judgment does not specify any issues 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 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'. The respondent, Biostadt India Limited, was represented by no one. The specific tax period, order or action under challenge, authority that passed it, amount in dispute, and procedural history are not detailed in this specific judgment, as it refers to another order for the substantive decision.

Key Issues

1. Whether the present appeal should 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 (Commissioner of Central GST & Central Excise) argued that the present appeal should be disposed of in line with the decision in the connected case of Sun Pharma Laboratories Limited. No specific arguments were recorded for the respondent as none appeared. Revenue/State's Argument: Not applicable as the appellant is the revenue.