Commissioner Of Central GST And Central Excise J And K , Jammu vs. Shiva Industries

Held

The Court held that the present appeal (CEA No.50/2019) is disposed of in terms of the detailed order passed in CEA No.05/2018, which involved the Commissioner of Central GST and Central Excise, Jammu, and Sun Pharma Laboratories Limited. The reasoning and findings of the Court in the connected case would therefore govern the disposal of this appeal. However, the specific findings, reasoning, and ratio decidendi from the connected case are not detailed in this judgment. No operative directions are specified here, other than the disposal of the appeal in line with the other order.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Shiva Industries. The appeal was decided on August 21, 2019. The judgment states that the present appeal is disposed of in terms of a detailed order passed in a connected case, 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 Shiva Industries are recorded in this judgment.

Key Issues

The judgment does not explicitly state the issues before the Court or the arguments presented by either side. It merely refers to a connected case for the disposal of the present appeal. Therefore, the specific questions of law or fact that the Court had to decide, and the contentions of the petitioner (Commissioner) and the respondent (Shiva Industries), are not recorded in this order.