Commissioner Of Central GST And Central Excise , J And K vs. Cadila Pharmaceuticals PVT. LTD.

Held

The Court held that the present appeal (CEA No. 16/2018) 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 for this decision is not elaborated in this specific judgment, as it relies on the findings of the connected matter. The operative directions are to dispose of this appeal in line with the aforementioned order. No specific issues were decided independently for this appeal, nor were any issues expressly left undecided. The ratio decidendi would be derived from the judgment in CEA No. 05/2018.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Cadila Pharmaceuticals Limited. The judgment states that the present appeal is disposed of 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 Cadila Pharmaceuticals Limited, the tax period, the order or action under challenge, the authority that passed it, or the amount in dispute are recorded in this judgment. The procedural history is limited to the filing of this appeal.

Key Issues

The judgment does not explicitly frame the questions of law or mixed law and fact that the Court had to decide in this specific appeal. It also does not record any arguments presented by either the appellant (Commissioner of Central GST & Central Excise) or the respondent (Cadila Pharmaceuticals Limited). The decision to dispose of this appeal is based on a detailed order passed in a connected case, CEA No. 05/2018. Therefore, the specific issues and arguments pertaining to this appeal are not detailed herein.