Commissioner Of Central GST And Central Excise , J And K vs. Insecticides INDIA LTD.

Held

The Court held that the present appeal (CEA No.3/2019) is disposed of in terms of the detailed order passed in CEA No.05/2018 titled ‘Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited’. The reasoning and ratio decidendi would therefore be those established in the aforementioned connected case. The operative directions and relief granted would also be as per the order in CEA No.05/2018. No specific issues were independently decided or left undecided in this particular judgment, as it relies entirely 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 Insecticides India Limited. The appeal was decided on 21.08.2019. The judgment states that the present appeal is disposed of in terms of a detailed order passed in a related case, 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 procedural history beyond the filing of the appeal is mentioned for this particular case.

Key Issues

The judgment does not explicitly frame any questions of law or mixed law and fact for this specific appeal. It states 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 this appeal are implicitly those decided in CEA No.05/2018. The appellant, the Commissioner of Central GST & Central Excise, is represented by Mr. Jagpaul Singh, Advocate. The respondent, Insecticides India Limited, is not represented, and no arguments are recorded for them. The specific arguments and legal provisions relied upon in CEA No.05/2018 would be the operative ones.