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

Held

The Court decided to dispose of the present appeal (CEA No.73/2019) 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 behind this decision is that the present appeal is to follow the precedent set by the order in the aforementioned case. The ratio decidendi is that if a case is to be decided based on another judgment, the operative directions and findings of that precedent case will apply. The operative direction is to dispose of the appeal in line with the order in CEA No.05/2018. No issues were expressly left undecided, as the entire appeal was disposed of based on the other order.

Facts

This appeal was filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Shiva Industries. The judgment states that the present appeal is disposed of in terms of a detailed order passed on the same day in a different case, 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 in this particular appeal (CEA No.73/2019) are provided in the judgment excerpt. The procedural history is limited to the filing of this appeal.

Key Issues

1. Whether the present appeal (CEA No.73/2019) should be disposed of in terms of the order passed in CEA No.05/2018, as stated by the appellant's counsel. Contentions: Petitioner/Appellant: The appellant, Commissioner of Central GST & Central Excise (J&K), Jammu, argued that the present appeal should be disposed of in terms of the detailed order passed in CEA No.05/2018. No specific statutory provisions or precedents were mentioned in this excerpt. Respondent/Revenue: None appeared for the respondent, Shiva Industries. Therefore, no arguments were recorded for the respondent.