Commissioner Of Central GST And Central Excise Jammu vs. B.R.Agrotech LTD.
Held
The Court held that the present appeal (CEA No.134/2019) is disposed of 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 being decided based on the principles and findings established in the aforementioned related case. The operative direction is the disposal of this appeal in line with the order in CEA No.05/2018. No specific issues related to B. R. Agrotech Limited were independently decided or discussed in this judgment; the decision is entirely consequential to the outcome of the other case. Any issues expressly left undecided are not recorded.
Facts
This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against B. R. Agrotech 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 different case, CEA No.05/2018 titled 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'. No specific tax period, amount in dispute, or procedural history for this particular appeal is recorded in the provided text.
Key Issues
The judgment does not explicitly state the specific issues that the Court had to decide in this appeal. It only mentions that the appeal is disposed of in terms of the order passed in another case, CEA No.05/2018. Therefore, the issues decided in CEA No.05/2018 would implicitly be the issues relevant to this appeal. However, without the content of that order, the specific questions of law or fact, and the arguments presented by the petitioner (Commissioner of Central GST & Central Excise) and the respondent (B. R. Agrotech Limited) cannot be determined from the provided text. No arguments or reliance on any provisions, circulars, or precedents are recorded for this specific appeal.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER
RAJESH BINDAL, J
The present appeal is disposed of in terms of the detailed order passed today in CEA No.05/2018 titled as ‘Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited’.
(Sindhu Sharma) (Rajesh Bindal)
Judge Judge Jammu 21.08.2019 Raj Kumar
Whether the order is speaking : Yes/No.
Whether the order is reportable : Yes/No.
Coram : RAJ KU
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the High Court of Jammu and Kashmir and Ladakh. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.