Commissioner Of Central G.S.T. And Central Excise J And K, Jammu. vs. Jai Shree Rasayan Udyog LTD.

Held

The Court held that the present appeal (CEA No.136/2019) is disposed of in terms of the detailed order passed in CEA No.05/2018. This implies that the decision in the latter case forms the basis for the disposal of this appeal. The reasoning and ratio decidendi would therefore be those established in CEA No.05/2018. No specific findings, reasoning, or operative directions pertaining directly to the facts of CEA No.136/2019 are provided in this judgment, as it relies entirely on the decision in the companion case. 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 Jai Shree Rasayan Udyog Limited. The appeal was decided on August 21, 2019. The judgment states that the present appeal is disposed of in terms of a detailed order passed in a related case, CEA No.05/2018 titled 'Commissioner of Central GST and Central Excise, Jammu v. Sun Pharma Laboratories Limited'. No specific facts regarding the dispute between the Commissioner and Jai Shree Rasayan Udyog Limited are detailed in this judgment. The respondent, Jai Shree Rasayan Udyog Limited, was represented by no one.

Key Issues

The judgment does not explicitly frame any questions of law or fact that the Court had to decide specifically for this case. It states that the appeal is disposed of in terms of the order passed in a different, but related, case (CEA No.05/2018). Therefore, the issues decided in CEA No.05/2018 would implicitly apply here. However, the content of that order and the issues it addressed are not provided in this judgment. No arguments from either the appellant or the respondent are recorded in this specific judgment.