Commissioner Of Central G.S.T. And Central Excise, Jammu vs. J And K Cement Corporation, Kathua

Held

The Court held that the present appeal (CEA No.64/2019) is disposed of in terms of the detailed order passed on the same day in CEA No.05/2018, which was 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 being decided based on the precedent set in the companion case. The ratio decidendi is that if a similar issue has been decided in a connected or precedent case, the current appeal will follow that decision. The operative direction was to dispose of the appeal in terms of the order in CEA No.05/2018. No issues were expressly left undecided.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against J&K Cement Corporation. The judgment does not specify the tax period(s) or the specific order or action under challenge, nor does it mention the authority that passed it. The amount in dispute is also not recorded. The procedural history is limited to the filing of the present appeal (CEA No.64/2019) and an interlocutory application (IA No.01/2019). The appeal was decided on 21.08.2019.

Key Issues

The Court had to decide the following issue: 1. Whether the present appeal should be disposed of in terms of the detailed order passed in CEA No.05/2018 titled as ‘Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited’. The Appellant (Commissioner of Central GST & Central Excise) argued that the present appeal should be disposed of in line with the decision in the aforementioned case. No arguments were recorded for the Respondent (J&K Cement Corporation).