Commissioner Of Central GST And Central Excise , J And K vs. Saraswati Agro Chemical INDIA PVT. LTD.

Held

The Court decided to dispose of the present appeal in terms of the detailed order passed 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 disposed of in line with the precedent set by the order in the connected case. The operative direction is that the appeal is disposed of as per the order in CEA No.05/2018. No specific findings on the merits of the dispute between the Commissioner and Saraswati Argro Chemical were recorded in this judgment, as it was disposed of based on a connected matter. The ratio decidendi is that if a case is connected to another case with a detailed order, the former can be disposed of in terms of the latter's order.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Saraswati Argro Chemical. 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 in a connected case, 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 Saraswati Argro Chemical are recorded in this order, other than the fact that it is an appeal.

Key Issues

1. Whether the present appeal should be disposed of in terms of the order passed in CEA No.05/2018 titled '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 case, CEA No.05/2018. No specific arguments were recorded for the petitioner in relation to the merits of the dispute with Saraswati Argro Chemical. Respondent's Argument: None appeared for the respondent (Saraswati Argro Chemical). Therefore, no arguments were recorded on behalf of the respondent.