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

Held

The Court held that the present appeal, CEA No.47/2019, 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 based on the precedent set by the connected case. The ratio decidendi would be that if an appeal is factually or legally similar to a previously decided case, it can be disposed of by reference to that decision. The operative direction is the disposal of the appeal in line with the order in CEA No.05/2018. No issues were expressly left undecided.

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 Court disposed of the present appeal 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 order/action under challenge is detailed in this judgment. The respondent, Shiva Industries, was represented by none.

Key Issues

1. Whether the present appeal is to be disposed of in terms of the order passed in CEA No.05/2018. Petitioner's Argument: The petitioner, Commissioner of Central GST & Central Excise (J&K), Jammu, argued that the present appeal should be decided in accordance with the detailed order passed in the connected matter, CEA No.05/2018. No specific statutory provisions or precedents were mentioned in relation to this argument within the provided text. Respondent's Argument: No arguments were recorded for the respondent, Shiva Industries, as none appeared.