Commissioner Of Central G.S.T. And Central Excise J And K Jammu. vs. Shiva Industries

Held

The Court held that the present appeal (CEA No.160/2019) is to be disposed of in terms of the detailed order passed on August 21, 2019, in CEA No. 05/2018, 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 disposed of in line with the judgment delivered in a related case. The operative direction is to dispose of the appeal as per the order in the aforementioned connected matter. No specific issues were decided on merits for this particular appeal, as it was disposed of based on the outcome of another case.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Shiva Industries. 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 on the same day in a related 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 are provided in this judgment.

Key Issues

1. Whether the present appeal is to be disposed of in terms of the order passed in CEA No. 05/2018 (Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited)? Petitioner's Argument: The appellant (Commissioner of Central GST & Central Excise) contended that the present appeal should be disposed of in terms of the detailed order passed in the connected matter, CEA No. 05/2018. No specific arguments were recorded for the respondent (Shiva Industries) as none appeared. Revenue's Argument: The revenue, as the appellant, relied on the decision in the connected case for disposal of the present appeal.