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

Held

The Court held that the present appeal, CEA No. 52/2018, is 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 is that the present appeal is to be governed by the decision in the related case. The ratio decidendi is that if a case is to be decided based on a precedent set in another judgment on the same day, then the outcome of the present case will mirror that of the precedent. The operative direction is the disposal of the appeal in terms of the order in CEA No. 05/2018. No specific issues were expressly left undecided, as the entire appeal was disposed of based on the related order.

Facts

This appeal was filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Hardcastle Petrofer Private Limited. The judgment states that the present appeal is disposed of in terms of a detailed order passed on the same day in a different, but related, case: 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 order/action under challenge is detailed for this particular appeal. The procedural history is limited to the filing of this appeal by the revenue.

Key Issues

The Court had to decide the following issue: 1. Whether the present appeal should be disposed of in terms of the order passed in CEA No. 05/2018, 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'. The appellant (Commissioner of Central GST & Central Excise) argued that the present appeal should be decided in line with the decision in the aforementioned related case. No arguments were recorded for the respondent (Hardcastle Petrofer Private Limited).