Commissioner Of Central G.S.T. And Central Excise J And K Jammu. vs. Shiva Industries

Held

The Court held that the present appeal (CEA No.85/2019) is 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 to follow the precedent set by the connected matter. The ratio decidendi is that when a judgment in a connected or similar case is pronounced, other similar matters can be disposed of in terms of that judgment. No specific operative directions were given for this appeal beyond its disposal in line with the other case. No issues were expressly left undecided.

Facts

This appeal was filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Shiva Industries. The judgment states that the present appeal is disposed of in terms of a detailed order passed in a connected 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 the order/action under challenge is detailed for this particular appeal. The procedural history is limited to the filing of this appeal by the appellant.

Key Issues

1. Whether the present appeal should be disposed of in terms of the order passed in the connected matter, CEA No.05/2018, as stated in the judgment? (Question of law). Petitioner/Appellant's Argument: The appellant, through its counsel, submitted that the present appeal should be disposed of in terms of the detailed order passed in CEA No.05/2018. No specific arguments were recorded for the respondent as none appeared. Revenue/State's Argument: Not recorded as none appeared.