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

Held

The Court held that the present appeal (CEA No. 95/2018) is to be 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 for this decision is that the present appeal is being decided analogously to the connected matter. The operative direction is the disposal of the appeal in line with the aforementioned order. No specific findings on the merits of the GST dispute are recorded in this judgment, as it relies on the decision in the connected case. The specific issues decided in CEA No. 05/2018 are not detailed here, but the principle is that if appeals are connected and heard together, they are disposed of based on the common order.

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 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 tax period, amount in dispute, or the specific order under challenge is detailed in this judgment, other than it being an appeal against the respondent. The procedural history leading to this appeal is not elaborated.

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'. Arguments: Petitioner (Appellant): The appellant argued that the present appeal should be disposed of in terms of the order passed in the connected matter, CEA No. 05/2018. No specific statutory provisions or precedents were cited in this judgment for this argument. Respondent: None appeared, and therefore, no arguments were recorded on behalf of the respondent.