The High Court dismissed an appeal filed by the Commissioner of CGST/Excise against a CESTAT order directing a refund of education cess. The Court relied on a prior coordinate bench judgment dismissing similar appeals.
None; Appeal dismissed on terms of prior Bench order.
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. 15 Regular Causelist
HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU
CEA No. 371/2022 CM No. 7065/2022 CM No. 7066/2022
Commissioner of CGST and Central Excise Jammu.
….. Appellant(s)
Through: - Mr. Jagpaul Singh, Advocate.
V/s
Emcure Pharmaceuticals Ltd. Sidco, Jammu.
….. Respondent(s)
Through: - None.
CORAM:
HON’BLE THE CHIEF JUSTICE. HON’BLE MR JUSTICE RAHUL BHARTI, JUDGE.
ORDER
05.12.2022
Ali Mohammad Magrey-CJ (Oral):
and decided by the Coordinate Bench of this Court, on almost identical grounds which already stand dealt with by the Coordinate Bench while passing the Judgment dated 23rd of May, 2022. In that view of the matter and with a view to maintain parity, we dismiss this appeal on the same terms and conditions as laid down in the Judgment dated 23rd of May, 2022 ( supra ) passed by the Coordinate Bench. Interim direction(s), if any subsisting as on date, shall stand vacated.
(RAHUL BHARTI) (ALI MOHAMMAD MAGREY) JUDGE CHIEF JUSTICE
:
JAMMU:
05.12.2022
“Hamid”
1 issue framed by the court
Whether refund of Education Cess and Secondary & Higher Education Cess should be directed despite prior High Court orders?
Colour shows how this judgement treated each authority
M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, GuwahatiFollowed¶15
'M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati', reported as '2017 (335) ELT 481 (SC)'
Commissioner of CGST and Central Excise Jammu
Emcure Pharmaceuticals Ltd.
Ali Mohammad Magrey
Rahul Bharti
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
