Commissioner Of Central G.S.T. And Central Excise J And K 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 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 be decided based on the precedent set by the order in the connected matter. The operative direction is the disposal of the appeal in line with the aforementioned order. No specific findings on the merits of the present appeal are recorded, as it is disposed of based on the connected case. 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 judgment does not specify the tax period(s) or the amount in dispute. The procedural history leading to this appeal is not detailed in the provided text. The appeal is disposed of 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 arguments were presented by the respondent.

Key Issues

1. Whether the present appeal should be decided based on the order passed in CEA No.05/2018 titled 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'. Petitioner's Argument: The petitioner relies on the order passed in the connected matter, CEA No.05/2018, for the disposal of the present appeal. No specific arguments are recorded for the petitioner beyond this reliance. Respondent's Argument: None recorded.