Commissioner Of Central GST And Central Excise , J And K vs. Biostadt INDIA Limited

Held

The Court held that the present appeal (CEA No. 32/2019) is disposed of in terms of the detailed order passed in CEA No. 05/2018. The reasoning and ratio decidendi would be those established in the aforementioned connected case. The operative directions would be to follow the decision in CEA No. 05/2018. No specific issues pertaining to this appeal were independently decided or reasoned upon in this order. The judgment does not mention any issue being expressly left undecided.

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 High Court of Jammu and Kashmir at Jammu 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 facts regarding the dispute between the Commissioner and Biostadt India Limited are recorded in this order, nor is the tax period or the amount in dispute mentioned.

Key Issues

The judgment does not explicitly frame the issues for determination in this specific appeal. It states that the appeal is disposed of in terms of the order passed in a connected matter, CEA No. 05/2018. Therefore, the issues decided in CEA No. 05/2018 would be the operative issues for this appeal. However, the content of that order is not provided here. The appellant is the Commissioner of Central GST & Central Excise, and the respondent is Biostadt India Limited. No arguments from either side are recorded in this judgment.