Commissioner Of Central GST And Central Excise Jammu vs. Reckitt Benckiser INDIA LTD.

Held

The Court held that the present appeal 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. This implies that the outcome of this appeal is directly linked to the decision in the Sun Pharma case. The specific findings, reasoning, and ratio decidendi from the Sun Pharma case would therefore govern this appeal. The operative directions would be those issued in the Sun Pharma case. No issues were expressly left undecided in this judgment.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Reckitt Benckiser India Limited. The appeal was decided on August 21, 2019. The judgment states that the present appeal is disposed of 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 between the Commissioner and Reckitt Benckiser India Limited are detailed in this judgment.

Key Issues

The judgment does not explicitly state the specific issues that the Court had to decide in this particular appeal. It merely indicates that the appeal is disposed of in terms of the order passed in a connected case, CEA No. 05/2018. Therefore, the issues decided would be those that were addressed in the aforementioned connected case. The judgment does not record any arguments made by either the appellant or the respondent in this specific appeal.