Commissioner Of Central GST And Central Excise , J And K vs. Hardcastle Petrofer PVT. LTD.

Held

The Court held that this appeal is to be disposed of in terms of the detailed order passed in CEA No. 05/2018, Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited. The reasoning and ratio decidendi would be those established in the aforementioned connected case. The operative directions would therefore be those prescribed in the order for CEA No. 05/2018. No specific issues were decided or left undecided within this particular judgment concerning Hardcastle Pretrofer Limited.

Facts

This appeal, CEA No. 49/2018, was filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Hardcastle Pretrofer 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 Hardcastle Pretrofer Limited are detailed in this judgment. The respondent, Hardcastle Pretrofer Limited, was represented by none.

Key Issues

The judgment does not explicitly frame any questions of law or mixed law and fact for this specific appeal. It states that the appeal is disposed of in terms of the order in a connected matter. Therefore, the issues to be decided are those addressed in CEA No. 05/2018, which are not detailed here. The appellant's contentions would have been presented in the connected matter. No arguments are recorded for the respondent.