Commssr Of Central GST And Central Excise vs. Reckitt Benckiser INDIA LTD.

Held

The Court decided to dispose of this appeal in terms of the detailed order passed in CEA No. 05/2018, 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'. The reasoning and findings of the Court in that connected matter would therefore govern the decision in this appeal. However, the specific details of the issues decided, the reasoning, and the ratio decidendi from the order in CEA No. 05/2018 are not provided in this judgment. Consequently, no operative directions or specific relief granted in this appeal are detailed here, nor are any issues expressly left undecided.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Reckitt Benckiser India Limited. The appeal was decided on August 21, 2019. The Court disposed of the present appeal 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 tax period, amount in dispute, or the specific order/action under challenge is detailed in this judgment, other than it being an appeal against the respondent.

Key Issues

The judgment does not explicitly frame the issues for determination or record arguments from either side. It solely states that the present appeal is disposed of in terms of the detailed order passed in a connected appeal, CEA No. 05/2018. Therefore, the specific legal questions and contentions of the parties relevant to this particular appeal are not recorded herein.