Comm. Of Central GST And Central Excise Jammu vs. Shiva Industries

Held

The Court decided to dispose of the present appeal in terms of the detailed order passed in CEA No.05/2018, which was 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 order in the aforementioned connected matter. The operative direction is that the appeal is disposed of in terms of that order. No specific findings on the merits of the present case were recorded, as it was decided based on the outcome of another case. No issues were expressly left undecided, as the entire appeal was disposed of by reference.

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 High Court of Jammu and Kashmir at Jammu 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 details regarding the tax period, amount in dispute, or the specific order/action under challenge are provided in this judgment.

Key Issues

1. Whether the present appeal is to be disposed of in terms of the order passed in CEA No.05/2018 titled 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'. Petitioner's Contention: The appellant (Commissioner of Central GST & Central Excise) argued that the present appeal should be disposed of in terms of the detailed order passed in the connected matter, CEA No.05/2018. No specific arguments were recorded for the respondent (Shiva Industries) as none appeared. Revenue's Contention: The appellant's contention is as stated above. No specific arguments were recorded for the respondent (Shiva Industries) as none appeared.