Commissionet Of Central GST And Central Excise Jammu vs. Shiva Industries, Kathua

Held

The Court decided to dispose of the present appeal (CEA No.66/2019) in accordance with the detailed order passed in the connected appeal, CEA No.05/2018. The reasoning and the specific findings on any issues pertaining to this appeal are not elaborated upon here, as they are presumed to be contained within the referenced order. The operative directions would therefore be those stipulated in the order for CEA No.05/2018. No specific issues were expressly left undecided in this judgment, as it relies on the decision in the connected matter.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Shiva Industries. 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 details regarding the tax period, the order or action under challenge, the authority that passed it, or the amount in dispute are provided in this judgment itself. The respondent, Shiva Industries, was represented by none.

Key Issues

The Court had to decide the appeal filed by the Commissioner of Central GST & Central Excise against Shiva Industries. The specific legal questions and arguments presented by each side are not detailed in this judgment as it refers to a separate, detailed order in a connected case (CEA No.05/2018). Therefore, the issues, the provisions of law they turn on, and the contentions of the petitioner (Commissioner of Central GST & Central Excise) and the respondent (Shiva Industries) are not recorded in this particular judgment. The judgment explicitly states that the present appeal is disposed of in terms of the detailed order passed in CEA No.05/2018.