Commissioner Of Central GST And Central Excise Jammu vs. Shiva Industries, Kathua

Held

The Court held that the present appeal, CEA No.112/2019, is disposed of in terms of the detailed order passed on August 21, 2019, in CEA No.05/2018, which was titled 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'. The reasoning is that the present appeal is to be governed by the decision in the aforementioned connected case. The operative direction is the disposal of the appeal in line with the ruling in CEA No.05/2018. No specific issues were decided independently for this appeal, as it was directly linked to the other judgment. Any issues expressly left undecided are not recorded in this excerpt.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Shiva Industries. The appeal pertains to a matter 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 tax period, amount in dispute, or the authority that passed the order under challenge is mentioned in this excerpt. The respondent, Shiva Industries, was represented by None.

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 petitioner, Commissioner of Central GST & Central Excise (J&K), Jammu, argued that the present appeal should be disposed of in terms of the detailed order passed in the connected matter, CEA No.05/2018. This implies that the petitioner believed the issues and outcome in the present appeal were identical or directly governed by the decision in the Sun Pharma Laboratories Limited case. Respondent's Argument: No arguments were recorded for the respondent, Shiva Industries, as they were represented by None.