Commissioner Of Central GST And Central Excise,Jammu vs. Shiva Industries

Held

The Court held that the present appeal (CEA No.76/2019) is disposed of in terms of the detailed order passed in CEA No.05/2018. Consequently, the findings, reasoning, and ratio decidendi of the judgment in CEA No.05/2018 would apply to this case. The operative directions would be those stipulated in the order for CEA No.05/2018. Since the specific details of the order in CEA No.05/2018 are not provided in this judgment, the exact relief granted or the specific findings on any issues cannot be determined from this record. No issue was expressly left undecided in this particular judgment, as it deferred to another order.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Shiva Industries. The appeal was disposed of by the High Court of Jammu and Kashmir at Jammu 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 Shiva Industries are recorded in this judgment, other than the fact that an appeal was filed by the revenue.

Key Issues

The judgment does not articulate specific issues for determination in this appeal. It explicitly states that the present appeal is disposed of in terms of the detailed order passed in a connected matter. Therefore, the issues decided were those in CEA No.05/2018, which are not detailed here. The petitioner is the Commissioner of Central GST & Central Excise, Jammu, and the respondent is Shiva Industries. The tax period(s) and the specific order or action under challenge, as well as the authority that passed it, are not recorded. The amount in dispute is also not stated. The procedural history that matters is the filing of this appeal by the revenue and its disposal based on another judgment.