Commissioner Of Central G.S.T. And Central Excise , Jammu vs. Insecticides INDIA LTD. Udhampur
Held
The Court disposed of the present appeal by referring to a detailed order passed in CEA No. 05/2018, 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'. This indicates that the outcome of the present appeal was contingent upon and identical to the decision in the aforementioned connected case. The specific findings, reasoning, and ratio decidendi from the connected case are not detailed in this excerpt, nor are any operative directions or issues left undecided. Therefore, the precise legal principles applied or the specific relief granted in this particular appeal cannot be ascertained from the provided text.
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 High Court of Jammu and Kashmir at Jammu disposed of the present appeal in terms of a detailed order passed in a connected case, CEA No. 05/2018 titled 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'. No specific details regarding the tax period, amount in dispute, or the order under challenge are provided in this excerpt.
Key Issues
The judgment does not explicitly state the issues that the Court had to decide. It also does not record any arguments made by either the petitioner (Appellant) or the revenue (Respondent). The appeal was disposed of based on the decision in a connected matter, implying that the substantive legal questions were addressed in that other case.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER
RAJESH BINDAL, J
The present appeal is disposed of in terms of the detailed order passed today in CEA No.05/2018 titled as ‘Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited’.
(Sindhu Sharma) (Rajesh Bindal)
Judge Judge Jammu 21.08.2019 Raj Kumar
Whether the order is speaking : Yes/No.
Whether the order is reportable : Yes/No.
Coram : RAJ KUM
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the High Court of Jammu and Kashmir and Ladakh. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.