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

Held

The Court held that the present appeal should be 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 not elaborated upon in this specific judgment, but it implies that the issues and outcome in the connected matter were directly applicable to this appeal. The operative direction was to dispose of the appeal in line with the aforementioned order. No specific findings on individual issues or ratio decidendi beyond the procedural disposition are recorded.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Parental Pharma Pvt. Ltd. The appeal was decided on August 21, 2019. The Court disposed of the present appeal in terms of a detailed order passed in a connected matter, 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 the specific order under challenge is detailed in this judgment, other than it being an appeal against the respondent. The procedural history is limited to the filing of this appeal.

Key Issues

1. Whether the present appeal should be disposed of in terms of the order passed in CEA No.05/2018 titled 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'? (Question of law). The appellant contended that the appeal should be disposed of in terms of the order passed in the connected matter. The respondent did not appear or present any arguments.