Commissioner Of Central GST And Central Excise Jammu vs. Biostadt INDIA LTD.

Held

The Court held that the present appeal (CEA No.26/2019) is to be disposed of in terms of the detailed order passed in CEA No.05/2018, which was titled 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'. The reasoning for this decision is that the current appeal is being decided based on the precedent established in the connected case. The operative direction is the disposal of the appeal in accordance with the order in CEA No.05/2018. No specific findings on the merits of the present appeal were recorded, as it was disposed of based on the outcome of the other case. The judgment does not mention any issues expressly 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 High 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'. No specific details regarding the tax period, amount in dispute, or the order under challenge are provided in this judgment excerpt. The respondent, Biostadt India Limited, was represented by none.

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 petitioner, Commissioner of Central GST & Central Excise (J&K), Jammu, argued that the present appeal should be disposed of in line with the decision in the aforementioned connected matter. No specific arguments were recorded for the respondent as none appeared. Revenue/State's Argument: The revenue (appellant) contended that the appeal should follow the precedent set in the related case. No arguments were recorded for the respondent.