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

Held

The Court held that the present appeal, CEA No.83/2019, is to be disposed of in terms of the detailed order passed on the same day 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 present appeal is being decided based on the principles and findings established in the connected case. The operative direction is the disposal of this appeal in line with the order in CEA No.05/2018. No specific issues from the present appeal were independently decided or left undecided, as the entire matter was subsumed by the decision in the connected case.

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 High Court of Jammu and Kashmir at Jammu disposed of this appeal 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, the order or action under challenge, the authority that passed it, or the amount in dispute are recorded in this judgment.

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 CEA No.05/2018. No specific arguments were recorded for the respondent (Shiva Industries) as none appeared. Revenue's Argument: The revenue, as the appellant, presented the argument that the disposal should follow the precedent set in the aforementioned connected case.