Uflex Ltd vs Union Of India
2026 Latest Caselaw 263 J&K

Jammu & Kashmir High Court

Uflex Ltd vs Union Of India on 2 February, 2026

Author: Rajnesh Oswal

Bench: Rajnesh Oswal

                                                                            2026:JKLHC-JMU:168-DB


                                                                    Serial No. 5

  HIGH COURT OF JAMMU & KASHMIR AND LADAKH
                                  AT JAMMU

CJ Court                            WP(C) No. 128/2022
                                    CM Nos. 480/2022, 481/2022

                                    Pronounced on: 02.02.2026
                                    Uploaded on: 05.02.2026


1. UFLEX Ltd.
   Th. The Authorised Signatory
   Varun Kumar Sharma, Senior
   Manager, Lane No. 3, SIDCO
   Industrial Complex, Phase-1,
   Bari Brahmana, Samba-181133
   (J&K)                                         .....Appellant(s)/Petitioner(s)
                         Through: Mr. Krati Somani, Advocate.
                  vs
1. Union of India
   Th. The Secretary, Department of
   Revenue, Ministry of Finance, North
   Block, New Delhi, 110001
2. Union of India
   Th. The Secretary, Department of
   Promotion of Industry and Internal
   Trade, Ministry of Commerce and
   Industry, Udyog Bhawan.
3. Assistant Commissioner,
   Central GST, Division-I OB-32, Rail
   Head Complex, Jammu (J&K).
4. Central Board of Indirect Taxes and
   Customs
   Th. The Chairman, Ministry of
   Finance, North Block, New Delhi,
   110001                                                ..... Respondent(s)
                         Through: Mr. Jagpaul Singh, Advocate.

Coram: HON'BLE THE CHIEF JUSTICE
       HON'BLE MR. JUSTICE RAJNESH OSWAL, JUDGE
                              JUDGMENT(ORAL)

(Rajnesh Oswal-J)

2026:JKLHC-JMU:168-DB

1. It is submitted that during the pendency of the petition Order in Original

(for short "OIO") dated 13.03.2019 was set-aside vide Order in Appeal

(for short "OIA") dated 06.01.2023 and the said order has been assailed by

the petitioner before Customs, Excise and Service Tax Appellate Tribunal,

Chandigarh (for short "CESTAT").

2. It is submitted by the petitioner that the petitioner has submitted an

application for early hearing of the appeal as well, but the matter has not

been considered by the Tribunal.

3. Learned counsel for the parties are unanimous in their submissions that the

present petition be disposed of by directing the Tribunal to decide the

appeal within a period of four weeks and thereafter the respondent No. 3

be directed to pass appropriate order pursuant to notice dated 09.12.2021,

after permitting the petitioner to respond to the same, within a period of

six weeks thereafter.

4. In view of the above, the present writ petition is disposed of along with

the connected applications by requesting the learned Tribunal to decide

the appeal as expeditiously as possible, preferably within a period of four

weeks and thereafter the respondent No. 3 shall pass appropriate order

pursuant to notice dated 09.12.2021, after permitting the petitioner to

respond to the same, within a period of six weeks thereafter.

                           (RAJNESH OSWAL)              (ARUN PALLI)
                                     JUDGE              CHIEF JUSTICE

Jammu
02.02.2026
Sahil Padha