Commssr Of Central GST And Central Excise vs. Crustal Crop Protection PVT.LTD.

Held

The Court held that the present appeal (CEA No. 126/2018) is disposed of in terms of the detailed order passed in CEA No. 05/2018. The reasoning and ratio decidendi would be those of the order in CEA No. 05/2018, which is not provided here. Consequently, the operative directions and relief granted would also be as per the order in CEA No. 05/2018. No specific issue was expressly left undecided in this judgment, as the decision is based on a reference to another order.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Crystal Crop Protection Private Limited. The appeal was decided on August 21, 2019. The Court disposed of the present appeal in terms of a detailed order passed on the same day in a connected matter, CEA No. 05/2018, titled 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'. No specific facts regarding the dispute between the Commissioner and Crystal Crop Protection Private 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 record any specific issues that the Court had to decide in relation to CEA No. 126/2018. It merely states that the appeal is disposed of in terms of the order passed in CEA No. 05/2018. Therefore, the issues decided in CEA No. 05/2018 would be the operative issues for this case, but they are not detailed here. The judgment does not record any arguments made by either the appellant (Commissioner of Central GST & Central Excise) or the respondent (Crystal Crop Protection Private Limited) in this specific appeal.