Commssr Of Central GST And Central Excise vs. Crystal Crop Protection PVT.LTD.
Held
The Court held that the present appeal (CEA No. 28/2019) is to be disposed of in terms of the detailed order passed 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 not elaborated upon in this specific judgment, but it implies that the outcome of the present appeal is contingent upon the findings and directions in the aforementioned connected matter. The operative direction is to dispose of the appeal in line with the order in CEA No. 05/2018. No specific issues were decided on merits within this judgment, nor were any provisions of the CGST Act or Rules discussed in detail, other than implicitly referencing the context of GST appeals. Any issue expressly left undecided is not recorded.
Facts
This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against Crystal Crop Protection Private Limited. The appeal was decided on August 21, 2019. The High 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 the order/action under challenge by a specific authority is detailed in this judgment. The procedural history is limited to the filing of this appeal.
Key Issues
1. Whether the present appeal is to be disposed of in terms of the order passed in CEA No. 05/2018, as stated in the operative part of the judgment. Appellant's Contention: The appellant, through its counsel, submitted that the present appeal should be disposed of in terms of the detailed order passed in CEA No. 05/2018. No specific provisions of law or precedents were cited in support of this contention within this judgment. Respondent's Contention: None. The judgment records that the respondent was not represented and no arguments were presented on their behalf.
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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 KUMAR 2019
The judgment continues below.
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