The High Court dismissed the appeal against a tax order, holding that no new ground was available and the matter was squarely covered by a prior decision in CEA No. 10 of 2020.
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.
Sr. No. 26
HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU
CEA No. 442/2022 CM No. 7768/2022 CM No. 7769/2022
Commissioner of Central GST and Central Excise J and K Jammu
….Petitioner(s)/Appellant(s)
Through :- Mr. Jagpaul Singh, Advocate
V/s
M/S Kashmir Agro and Chemicals SICOP Industrial Area Kathua J and K
….Respondent(s)
Through :-
HON’BLE THE CHIEF JUSTICE (ACTING) Coram: HON’BLE MR. JUSTICE REJESH SEKHRI, JUDGE
ORDER
26.12.2022
which have been considered and decided by this Court vide judgment and order dated 23rd May 2022 wherein CEA No. 10 of 2020 was the leading case.
(Rajesh Sekhri) (Tashi Rabstan) Judge Chief Justice (Acting)
Jammu:
26.12.2022
Pawan Angotra
PAWAN ANGOTRA 2022.12.26 16:36 I attest to the accuracy and integrity of this document
Colour shows how this judgement treated each authority
CEA No. 10 of 2020Relied on¶14
Commissioner of Central GST and Central Excise J and K Jammu
M/S Kashmir Agro and Chemicals
REJESH SEKHRI
TASHI RABSTAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
