Commissioner Of Central G.S.T. And Central Excise J And K Jammu. vs. Parental Pharma PVT.LTD.

Held

The Court decided to dispose of the present appeal 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 aforementioned related case. The ratio decidendi is that when a similar issue has been decided in a connected or precedent case, subsequent similar matters can be disposed of by reference to that decision. The operative direction is the disposal of the appeal in line with the order in CEA No.05/2018. No issues were expressly left undecided.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Parental Pharma Private Limited. The judgment does not provide specific details regarding the tax period, the order or action under challenge, the authority that passed it, or the amount in dispute. The procedural history is also not detailed, other than the filing of the present appeal. The respondent, Parental Pharma Private Limited, was represented by none.

Key Issues

1. Whether the present appeal is to be disposed of in terms of the order passed in CEA No.05/2018 titled as ‘Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited’? Appellant's Contention: The appellant, through its counsel, argued that the present appeal should be disposed of in terms of the detailed order passed in a related case, CEA No.05/2018. No specific arguments were recorded for the respondent as none appeared. Revenue's Contention: The revenue (appellant) relied on the order passed in CEA No.05/2018 as the basis for disposing of the present appeal. No other specific arguments were recorded for the revenue.