The High Court dismissed the Commissioner of CGST's appeal by applying parity with a coordinate bench judgment, rejecting the claim for Education Cess refund based on the Apex Court's decision in M/s SRD Nutrients.
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. 16 Regular Causelist
HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU
CEA No. 372/2022 CM No. 7067/2022 CM No. 7068/2022
Commissioner of CGST and Central Excise Jammu.
….. Appellant(s)
Through: - Mr. Jagpaul Singh, Advocate.
V/s
M/S Masters India Sidco Industrial Complex Bari Brahmana, 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”
Colour shows how this judgement treated each authority
M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, GuwahatiReferred¶1
2017 (335) ELT 481 (SC)
Coordinate Bench judgment in batch of appealsReferred¶1
ceh No. 10/2022 Judgment dated 23rd of May, 2022
1 provisions across 1 enactments
Commissioner of CGST and Central Excise Jammu
M/S Masters India Sidco Industrial Complex Bari Brahmana, Jammu
Ali Mohammad Magrey
Rahul Bharti
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
