Commissioner Of Central G.S.T. And Central Excise J And K Jammu. vs. Parental Pharma PVT.LTD.

Held

The Court held that the present appeal (CEA No.118/2019) 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 in consonance with the judgment in the aforementioned connected case. The specific findings or ratio decidendi from the connected case are not detailed in this excerpt, but the operative direction is to follow that order. No specific relief granted or issue left undecided is mentioned beyond the disposal in terms of the connected case.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Parental Pharma Private Limited. The appeal was decided on August 21, 2019. The operative part of 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 details regarding the tax period, amount in dispute, or the specific order under challenge are provided in this excerpt.

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'. Petitioner's Argument: The appellant, Commissioner of Central GST & Central Excise, argued that the present appeal should be disposed of in terms of the detailed order passed in the connected case, CEA No.05/2018. No other arguments are recorded. Respondent's Argument: None. The judgment records that no appearance was made by the respondent.