The High Court of Jammu & Kashmir dismissed an appeal against an order directing a tax refund, upholding the stance of a Coordinate Bench that decided similar appeals based on the *SRD Nutrients* principle.
Appeal dismissed; preceding interim direction, if any, vacated.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
Serial No. 07 Regular Cause List
HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU
CEA No. 324/2022
CM Nos. 6611/2022; 6612/2022
Commissioner of CGST and Central Excise Jammu
… Appellant(s)
Through: -
Mr Jagpaul Singh, Advocate.
V/s
M/s Cadila Pharmaceuticals Ltd. IGC, Samba, Jammu
… Respondent(s)
Through: -
None.
CORAM:
Hon’ble the Chief Justice Hon’ble Mr Justice Vinod Chatterji Koul, Judge
(ORDER)
21.11.2022
Ali Mohammad Magrey-CJ (Oral):
dismissed by a Coordinate Bench of this Court vide Judgment dated 23rd of May, 2022.
(Vinod Chatterji Koul) (Ali Mohammad Magrey) Judge Chief Justice JAMMU November 21st , 2022
“TAHIR”
2 issues framed by the court
Whether the appeal challenging the order directing refund of Education Cess should be allowed in light of the *SRD Nutrients* principle.
Whether parity should be maintained with the earlier judgment of a Coordinate Bench dismissing similar appeals.
Colour shows how this judgement treated each authority
M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, GuwahatiReferred¶19
2017 (335) ELT 481 (SC)
1 provisions across 1 enactments
Commissioner of CGST and Central Excise Jammu
M/s Cadila Pharmaceuticals Ltd.
Ali Mohammad Magrey
Vinod Chatterji Koul
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
