LPA No. 115/2022 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) LPA No. 115/2022 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 Sahil Padha 2026.02.05 13:24 I attest to the accuracy and integrity of this document