Commissioner Of Central G.S.T. And Central Excise J And K, Jammu. vs. Biostadt INDIA LTD.
Held
The Court disposed of the present appeal by referring to a detailed order passed in a connected appeal, 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 CEA No.90/2019 are not elaborated upon in this judgment, as it is entirely dependent on the decision in the connected case. No operative directions or relief granted for this specific appeal are mentioned, other than its disposal in line with the other order. Any issues expressly left undecided are not recorded.
Facts
This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Biostadt India Limited. The appeal was decided on August 21, 2019. 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'. No specific tax period, amount in dispute, or procedural history beyond the filing of the appeal is recorded in this judgment.
Key Issues
The judgment does not explicitly frame the questions of law or detail the arguments presented by either side. It states that the present appeal is disposed of in terms of the order passed in a connected appeal, CEA No.05/2018. Therefore, the specific issues and arguments pertaining to this particular appeal (CEA No.90/2019) are not recorded. The decision hinges entirely on the outcome of the aforementioned connected matter.
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Cause title — parties, addresses and appearances
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 K
The judgment continues below.
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