Commissioner Of Central GST And Central Excise , J And K vs. Cadila Pharmaceuticals PVT. LTD.

Held

The Court held that the present appeal (CEA No. 24/2018) is disposed of in terms of the detailed order passed in CEA No.05/2018. The reasoning for this decision is not elaborated in this specific judgment, as it relies on the findings of the connected case. The operative direction is the disposal of the appeal based on the order in the companion matter. No specific issues were decided independently in this judgment, and no part of the dispute was expressly left undecided, as the entire appeal was disposed of by reference.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Cadila Pharmaceuticals Limited. 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 facts regarding the dispute between the Commissioner and Cadila Pharmaceuticals Limited, the tax period, the order under challenge, the authority that passed it, or the amount in dispute are recorded in this judgment.

Key Issues

The judgment does not explicitly state the issues the Court had to decide. It only refers to a connected appeal, CEA No.05/2018, for the detailed order. Therefore, the specific questions of law or fact pertaining to this appeal are not recorded. The petitioner (Commissioner of Central GST & Central Excise) has filed the appeal. No arguments or contentions for either the petitioner or the respondent (Cadila Pharmaceuticals Limited) are mentioned in this judgment, other than the fact that the appeal is disposed of in terms of the order in the connected matter.