Commissioner Of Central GST And Central Excise Jammu vs. Biostadt INDIA LTD.

Held

The Court disposed of the present appeal in terms of the detailed order passed on the same day in 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 from the order in CEA No. 05/2018 are not provided in this judgment. Therefore, the operative directions and the relief granted are contingent upon the contents of the order in the connected case. No issue was expressly left undecided, as the appeal was disposed of based on a prior order.

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 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 by the revenue is detailed in this judgment.

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) argued that the present appeal should be disposed of in terms of the detailed order passed in the connected matter, CEA No. 05/2018. No specific arguments are recorded for the respondent (Biostadt India Limited) as none appeared. Revenue's Argument: The revenue, as the appellant, implicitly argues for the disposal of this appeal in line with the decision in the cited connected case.