M/S Sohail Trading Co vs Union Of India And Ors
2026 Latest Caselaw 475 J&K

Jammu & Kashmir High Court

M/S Sohail Trading Co vs Union Of India And Ors on 7 February, 2026

Author: Rajnesh Oswal

Bench: Rajnesh Oswal

                                           Sr. No. 04
     HIGH COURT OF JAMMU & KASHMIR AND LADAKH
                     AT JAMMU

WP(C) No. 1960/2024 c/w
WP(C) No. 1961/2024
WP(C) No. 2272/2024

M/S Sohail Trading Co.                                         .... Petitioner(s)

                        Through:-   Mr. Gautam Chugh, Advocate in WP(C)
                                    1960/2024 & WP(C) No. 1961/2024.
                                    Mr. M. K. Bhardwaj, Sr. Advocate with
                                    Mr. Deepak Mahajan, Advocate &
                                    Mr. Gagan Kohli, Advocate in WP(C)
                                    No. 2272/2024.

                  V/s

Union of India and Ors.                                      .....Respondent(s)


                        Through:-   Ms. Monika Kohli, Sr. AAG.

CORAM : HON'BLE MR. JUSTICE RAJNESH OSWAL, JUDGE.
             HON'BLE MR. JUSTICE RAJESH SEKHRI, JUDGE.
                                 ORDER

07.02.2026.

1. Mr. M. K. Bhardwaj, learned senior counsel has submitted that the

impugned demand order dated 20.12.2023 (stated by the respondents to

have been issued on 28.12.2023) has been issued by respondent No. 2

without affording due opportunity of hearing.

2. Ms. Monika Kohli, learned Sr. AAG submits that prior to issuance

of order impugned, the show-cause notice was also served upon the

petitioner, however, she submits that as the order impugned is appealable,

therefore, the petitioner may be directed to file appeal within 15 days from

today provided he deposits the statutory amount.

3. She submits that this order may not treated as precedent as the same

is being passed pursuant to consent of the contesting respondents.

4. Mr. Bhardwaj, learned senior counsel, is not averse to the

submission made by Ms. Monika Kohli, learned Sr. AAG.

5. In view of the above, the present petition is disposed of by quashing

the order impugned dated 20.12.2023 (stated by the respondents to have

been issued on 28.12.2023) and the petitioner is permitted to avail

statutory remedy of appeal within the period of 15 days from today and in

the event, the remedy of appeal is not availed within a period mentioned

above, this order shall cease to be in operation.

6. At this stage, it is further directed that this order shall not be treated

as precedent.

WP(C) No. 1960/2024 c/w WP(C) No. 1961/2024

1. Mr. Gautam Chugh, learned counsel appearing through virtual mode

has submitted that the matter is required to be listed with WP(C) No.

2424/2024 on 06.04.2026.

                              (Rajesh Sekhri)           (Rajnesh Oswal)
                                   Judge                      Judge
JAMMU
07.02.2026.
NEHA-1