Commissioner Of Central G.S.T. And Central Excise J And K, Jammu. vs. United Phosphorous LTD.

Held

The Court held that the present appeal 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 current appeal is being decided based on the precedent set in the aforementioned connected case. The operative direction is that the appeal is disposed of in terms of the order in CEA No.05/2018. No specific issues related to the GST dispute itself were decided in this judgment, as it was disposed of based on a connected matter. No issues were expressly left undecided.

Facts

This is an appeal filed by the Commissioner of Central GST & Central Excise (J&K), Jammu, against United Phosphorous Limited. The appeal was decided on 21.08.2019. The judgment states that the present appeal is disposed of 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 facts regarding the dispute between the Commissioner and United Phosphorous Limited are detailed in this judgment. The respondent, United Phosphorous Limited, was represented by none.

Key Issues

1. Whether the present appeal is to 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'? (Question of law) The Appellant argued that the present appeal should be disposed of in terms of the order passed in the connected matter, CEA No.05/2018. No arguments were recorded for the Respondent.