Commissioner Of Central GST And Central Excise , J And K vs. Hardcastle Petrofer PVT. LTD.

CEA/32/2018HC Jammu and Kashmir and LadakhGSTCNR JKHC02009882201821 August 2019Bench: HON'BLE MR. JUSTICE RAJESH BINDAL,HON'BLE MRS. JUSTICE SINDHU SHARMA1 pages
AI SummaryRemanded

Held

The Court 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'. The specific findings, reasoning, and ratio decidendi for this particular appeal are not provided in this excerpt, as they are contingent on the decision in the referenced connected case. The operative directions would therefore be those stipulated in the order for CEA No.05/2018. No issues were expressly left undecided within this excerpt.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against an order concerning Hardcastle Petrofer Limited. The specific tax period and the order or action under challenge, as well as the authority that passed it, are not detailed in this excerpt. The amount in dispute is also not mentioned. The procedural history is limited to the filing of the present appeal. The respondent, Hardcastle Petrofer Limited, was represented by no one.

Key Issues

The Court had to decide the appeal filed by the Commissioner of Central GST & Central Excise. The specific legal questions or contentions raised by the appellant or the respondent are not elaborated in this excerpt. 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'. Therefore, the issues decided in this specific appeal are implicitly those decided in the referenced connected matter.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
HIGH COURT OF JAMMU AND KASHMIR AT JAMMU CEA No. 32/2018 IA No.01/2018 Decided on: 21.08.2019 Commissioner of Central GST & Central Excise (J&K), Jammu …Appellant(s) Through:- Mr. Jagpaul Singh, Advocate. v/s Hardcastle Pretrofer Limited … Respondent(s) Through:- None. HON’BLE MR. JUSTICE RAJESH BINDAL, JUDGE HON’BLE MS. JUSTICE SINDHU SHARMA, JUDGE

ORDER

RAJESH BINDAL, J

The present appeal is disposed of in terms of the detailed order passed today in CEA No.05/2018 titled as ‘Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited’.

(Sindhu Sharma) (Rajesh Bindal)

Judge Judge Jammu 21.08.2019 Raj Kumar

Whether the order is speaking : Yes/No.

Whether the order is reportable : Yes/No.

Coram : RAJ

The judgment continues below.

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Reproduced from the public record of the High Court of Jammu and Kashmir and Ladakh. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.