Commissioner Of Central G.S.T. And Central Excise J And K, Jammu. vs. United Phosphorous LTD.

Held

The Court decided to dispose of the present appeal in terms of the detailed order passed 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 to be governed by the outcome of the connected matter. The ratio decidendi would be that appeals can be disposed of based on a common order passed in a connected or similar case, especially when one party is absent or has not presented arguments. The operative direction is that the appeal is disposed of in terms of the order in CEA No.05/2018. No issues were expressly left undecided, as the entire appeal was disposed of based on the connected matter.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu against United Phosphorous Limited. The appeal was decided on 21.08.2019. The order states that the present appeal is disposed of in terms of a detailed order passed on the same day 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 United Phosphorous Limited are detailed in this order. The respondent, United Phosphorous Limited, was represented by none.

Key Issues

1. Whether the present appeal is to be disposed of in terms of the order passed in CEA No.05/2018, as stated in the operative part of the judgment. The appellant's contention is that the appeal should be decided based on the principles laid down in the aforementioned connected case. The respondent did not present any arguments.