Commissioner Of Central G.S.T. And Central Excise , Jammu vs. Insecticides INDIA LTD. Udhampur

Held

The Court held that the present appeal (CEA No.57/2019) is disposed of in terms of the detailed order passed in CEA No.05/2018. The reasoning and the ratio decidendi would therefore be those of the order in CEA No.05/2018. No specific findings, reasoning, or operative directions pertaining to this appeal are provided in the text of this judgment, other than its disposal in line with the connected matter. The judgment does not expressly leave any issue undecided.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Insecticides India Limited. 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 on the same day in a connected matter, CEA No. 05/2018 titled 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'. No specific facts pertaining to Insecticides India Limited or the tax period in dispute are recorded in this judgment.

Key Issues

The Court had to decide the appeal filed by the Commissioner of Central GST & Central Excise. The judgment does not specify the exact questions of law or fact that were to be decided in this particular appeal. However, it is stated that the appeal is disposed of in terms of the order passed in a connected matter, CEA No. 05/2018. Therefore, the issues decided in CEA No. 05/2018 would implicitly govern this appeal. The judgment does not record any arguments made by either the appellant or the respondent.