Commissioner Of Central GST And Central Excise Jammu vs. Biostadt INDIA LTD.

Held

The Court held that the present appeal (CEA No. 98/2018) is disposed of in terms of the detailed order passed in CEA No. 05/2018, 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'. The reasoning and findings from that connected order would therefore apply to this appeal. However, the specific issues decided in CEA No. 05/2018, the reasoning employed, and the ratio decidendi are not detailed within this judgment. The operative directions are to follow the order in the connected case. No issues were expressly left undecided in this order, as it relies on a prior detailed judgment.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Biostadt India Limited. The appeal was decided on August 21, 2019. The Court disposed of the present appeal in terms of a detailed order passed on the same day in a connected matter, CEA No. 05/2018, titled 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'. No specific facts regarding the dispute, tax period, amount in dispute, or the order under challenge are recorded in this judgment. The respondent, Biostadt India Limited, was represented by none.

Key Issues

The judgment does not explicitly frame any questions of law or mixed law and fact that the Court had to decide. Consequently, no arguments from either the petitioner (Commissioner of Central GST & Central Excise) or the respondent (Biostadt India Limited) are recorded in this specific order. The entire disposition is based on a reference to a separate, detailed order in a connected case (CEA No. 05/2018). Therefore, the specific issues and arguments pertaining to this appeal are not elaborated upon here.