Comm. Of Central GST And Central Excise Jammu vs. Shiva Industries
Held
The Court held that the present appeal (CEA No.46/2019) is to be disposed of 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 reasoning for this decision is that the present appeal is directly linked to and to be governed by the outcome of the aforementioned connected case. The operative direction is to dispose of this appeal in line with the decision in CEA No.05/2018. No specific issues from the present appeal were independently decided or left undecided, as the entire matter was subsumed by the order in the connected case.
Facts
This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Shiva Industries. 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 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 specific order/action under challenge by the authority is detailed in this judgment itself, but it refers to a prior order in a related matter.
Key Issues
1. Whether the appeal filed by the Commissioner of Central GST & Central Excise, Jammu, is to be disposed of in terms of the order passed in CEA No.05/2018, 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'. Petitioner's Argument (Commissioner of Central GST & Central Excise): The appellant argued that the present appeal should be decided based on the principles and findings laid down in the order passed in the connected case, CEA No.05/2018. No specific provisions or precedents were cited in this judgment for the petitioner's argument, other than the reference to the prior order. Respondent's Argument (Shiva Industries): No arguments were recorded for the respondent as none appeared.
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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 : R
The judgment continues below.
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