Sr. No. 3 HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU Case: - OWP No. 623/2018 IA No. 1/2018 M/s Bhargav Arms Company and others …Petitioner(s)/Appellant(s) Through: Mr. Sunil Sethi, Senior Advocate with Mr. Sumit Nayyar, Advocate. V/s UOI and others ... Respondent(s) Through: Mr. Vishal Sharma, DSGI. CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJNESH OSWAL, JUDGE ORDER 01.05.2025 1. On December 12, 2024, a Coordinate Bench has passed the following order: “01. Learned counsel appearing for the petitioners submits that similar issue is involved in writ petition OWP No. 963/2009 which is reserved for orders by the Coordinate Bench of this Court and prays that this case may be deferred till the aforesaid matter is decided. 02. On request, the consideration of the matter is deferred to 27.02.2025.” 2. Learned counsel for the parties, are ad idem that OWP No.963/2009 (‘M/s Friends Company v. UOI and anr.’) and other connected matters have since been decided by the Coordinate Bench on November 20, 2024. They have shared with us the copy of the said judgment and submit, that the said petition and other connected cases, have been allowed. And, consequently, the communication No.T 1000 dated 13.11.2009 in OWP No. 145/2010, communication No.KH/6519/GEN/V/102 dated 30.06.2009 in OWP 2 OWP No.623/2018 Nos.963/2009, 966/2009 and 1400/2009 as also the communication No.T 1000 dated 27.07.2010 in OWP No. 955/2010 impugned in those petitions, have since been set aside. Consequently, the authorities have been directed not to levy/charge or recover service tax from the petitioners-firms towards testing fee. Accordingly, it is urged that the matter in issue in the present case being squarely covered by the decision dated November 20, 2024 (ibid), the petition at hand be disposed of in the same terms. However, they submit that the respondents authorities shall be free to assail the order and judgment dated November 20, 2024 (ibid), in (‘M/s Friends Company v. UOI and anr.’), as also the order, that is being passed in the present case, in an appropriate proceedings, if so advised. 3. In the wake of the above and the statements made by the learned counsel for the respective parties, we do not consider it expedient or necessary to delve into the merits of their respective claims. Accordingly, as prayed for, the petition is disposed of in terms of the order and judgment dated November 20, 2024 in OWP No. 963/2009 and other connected petitions, by directing the respondents not to levy/charge or recover service tax from the petitioners towards testing fee. (RAJNESH OSWAL) (ARUN PALLI) JUDGE CHIEF JUSTICE Jammu 01.05.2025 Raj Kumar