Commissioner Of Central GST And Central Excise , J And K vs. Biostadt INDIA Limited

Held

The Court held that the present appeal (CEA No. 109/2018) is disposed of in terms of the detailed order passed in CEA No. 05/2018. The reasoning and the ratio decidendi would be found in the order of CEA No. 05/2018, which is not provided here. Consequently, the operative directions and the specific relief granted to the parties in this appeal are contingent upon the decision in the connected matter. No issue was expressly left undecided in this specific judgment, as it defers to another order.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu against Biostadt India Limited. The appeal was disposed of by the High Court of Jammu and Kashmir at Jammu in terms of a detailed order passed in a connected matter, 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 specific order/action under challenge and the authority that passed it are detailed in this judgment. The procedural history leading to this appeal is also not elaborated.

Key Issues

The judgment does not explicitly frame the issues for determination or record arguments from either side. It merely states that the present appeal is disposed of in terms of a detailed order passed in a connected case. Therefore, the specific questions of law or mixed law and fact that the Court had to decide, and the contentions of the petitioner (Commissioner of Central GST & Central Excise) and the respondent (Biostadt India Limited), are not recorded in this judgment.