Commissioner Of Central GST And Central Excise Jammu vs. Reckitt Benckiser INDIA LTD.

Held

The Court decided to dispose of the present appeal in terms of the detailed order passed in CEA No. 05/2018, which concerned 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, other than it being a procedural disposition based on a prior, more detailed order. The operative direction is to dispose of the appeal in line with the aforementioned connected case. No specific issues were decided on their merits within this judgment, and no issues were expressly left undecided.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Reckitt Benckiser 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 tax period, amount in dispute, or the specific order under challenge is detailed in this judgment, other than it being an appeal.

Key Issues

1. Whether the present appeal should be disposed of in terms of the order passed in CEA No. 05/2018, as stated by the appellant. The appellant, Commissioner of Central GST & Central Excise (J&K), Jammu, contended that the present appeal should follow the decision in the connected matter of Sun Pharma Laboratories Limited. The respondent, Reckitt Benckiser India Limited, did not present any arguments as none were recorded. The specific legal provisions or grounds of appeal are not detailed in this judgment.