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 being disposed of in line with the precedent set by the order in the aforementioned connected case. The ratio decidendi is that appeals with similar factual and legal matrices, or those that are to be decided based on a common order, should follow the outcome of the primary or lead case. The operative direction is that the appeal is disposed of in terms of 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 specify the tax period(s) or the amount in dispute. The order or action under challenge and the authority that passed it are also not detailed in this specific judgment. The procedural history is limited to the filing of the present appeal. The respondent, Parental Pharma Private Limited, was represented by no one.

Key Issues

1. Whether the present appeal is to be disposed of in terms of the detailed order passed in CEA No.05/2018 titled as ‘Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited’. The appellant argued that the present appeal should be disposed of in terms of the order passed in a connected matter, CEA No.05/2018. The respondent did not present any arguments.