Commissioner Of Central GST And Central Excise Jammu vs. Crystal Crop Protection PVT.LTD.
Held
The Court held that the present appeal (CEA No. 39/2019) is disposed of 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 to be governed by the principles and directions laid down in the aforementioned connected case. The operative direction is to dispose of this appeal in line with the decision in CEA No.05/2018. The specific findings, reasoning, and ratio decidendi from the order in CEA No.05/2018 are not detailed in this judgment, but it is implied that the outcome of this appeal will mirror that of the connected case. No issues were expressly left undecided.
Facts
This appeal was filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Crystal Crop Protection Private Limited. The appeal concerns a dispute related to Goods and Services Tax (GST). The judgment states that the present appeal is disposed of 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 details regarding the tax period, amount in dispute, or the specific order under challenge are provided in this judgment, other than it being an appeal against the respondent.
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'. Appellant's Contention: The appellant, through its counsel, argued that the present appeal should be disposed of in terms of the detailed order passed in the connected matter, CEA No.05/2018. No other arguments were recorded. Respondent's Contention: No arguments were recorded for the respondent, Crystal Crop Protection Private Limited, as none appeared.
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 KUMAR 2019.
The judgment continues below.
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