Anurag Dalmia vs. Additional Director General (Adjudication)
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The Petitioner, Mr. Anurag Dalmia, former Vice-Chairman of Golden Tobacco Limited (GTL), filed four writ petitions challenging orders passed by the Directorate General of GST Intelligence. These orders stemmed from adjudication proceedings initiated in 1995 against M/s. M.P. Tobacco Limited (MPTL), a franchisee controlled by GTL, for alleged excise evasion through clandestine removal of tobacco products. The Petitioner had faced multiple Show Cause Notices and subsequent Orders-in-Original. Previous challenges led to remands by the Customs, Excise And Service Tax Appellate Tribunal (CESTAT) between 2002 and 2014. The impugned orders were passed in late 2024 and early 2025. The Petitioner contended violations of natural justice but expressed willingness to withdraw the petitions to pursue appellate remedies before the CESTAT, as the impugned orders were appealable.
Held
The Court held that the Petitioner, having raised contentions regarding violation of principles of natural justice, could be permitted to withdraw the writ petitions to avail appellate remedies before the CESTAT. Recognizing that the limitation period for filing appeals had lapsed, and considering the pendency of the writ petitions before the High Court since March 2025, the Court opined that the Petitioner deserved to be permitted to approach the CESTAT. The Petitioner was granted a period of two months, i.e., by January 20, 2026, to file the appeals before the CESTAT, along with the requisite pre-deposit. If the pre-deposit was made and appeals were filed within this timeframe, the appeals would not be dismissed on the ground of limitation and would be adjudicated on merits. The Court explicitly stated that it had not considered the merits of the contentions raised by either side, leaving all contentions open for both parties. The petitions were disposed of.
Key Issues
1. Whether the Petitioner, having raised contentions regarding violation of principles of natural justice, can be permitted to withdraw the writ petitions to avail appellate remedies before the CESTAT, despite the limitation period for filing such appeals having lapsed? Petitioner's contention: The Petitioner argued that since the impugned orders are appealable, and the writ petitions have been pending, they should be permitted to approach the CESTAT. They sought condonation of delay in filing the appeals, given the pendency of the writ petitions before this Court since March 2025. Revenue's contention: The judgment does not record any specific arguments from the Revenue regarding the Petitioner's request to withdraw and file appeals beyond the limitation period. The Revenue was represented by counsel.
Sections Cited
Section 35B of the Central Excise Act, 1944
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Heard together (3 matters)
Read from the judgment's own cause title. This page is filed under one of them.
Cause title — parties, addresses and appearances
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 26/11/2025 at 11:58:22 AND + W.P.(C) 16325/2025 ANURAG DALMIA .....Petitioner Through: Ms. Sujatha N. Shirolkar, Adv. versus ADDITIONAL DIRECTOR GENERAL (ADJUDICATION) .....Respondent Through: Mr. Anurag Ojha, SSC, Mr. Dipak Raj, Mr. Shashank Kr., Ms. Priyatanu Bhardwaj, Advs CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SAURABH BANERJEE O R D E R % 20.11.2025
This hearing has been done through hybrid mode.
These are four Petitions filed by the Petitioner-Mr. Anurag Dalmia under Articles 226 and 227 of the Constitution of India,who was the Vice- Chairman of Golden Tobacco Limited (hereinafter, ‘GTL’).
The brief background of the present cases is that adjudication proceedings had commenced against the Petitioner in the year 1995. The allegation was that the Company i.e.,M/s. M.P. Tobacco Limited (hereinafter, ‘MPTL’)had indulged in evasion of excise through clandestine removal of various Tobacco products.MPTL is stated to be a franchisee of M/s. GTL Industries and was controlled by the said M/s. GTL Industries only. During the course of proceedings, various Show Cause Notices (hereinafter, ‘SCNs’) were issued to the Petitioner.
Thereafter, the said SCNs were adjudicated and the Orders-in- This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 26/11/2025 at 11:58:22 Original (hereinafter, ‘OIOs’) were passed by the Department. Various challenges were raised at different stages by the Petitioner, finally, the matter was remanded to the Adjudicating Authorityvide orders dated 01st December, 2014 inW.P.(C) 4454/2025,13th March, 2002 and 19th December, 2002 in W.P.(C) 8301/2025, 6th March, 2014 in W.P.(C) 9017/2025 and25th November, 2014 inW.P.(C) 16325/2025by the Customs, Excise And Service Tax Appellate Tribunal (hereinafter, ‘CESTAT’).
The impugned orders have now been passed by the Directorate General of GST Intelligence on 12th December, 2024 in W.P.(C) 4454/2025, on 28th February, 2025 in W.P.(C) 8301/2025, on 29th January, 2025 in W.P.(C) 9017/2025 and on 28th March, 2025 inW.P.(C) 16325/2025which areappealable orders.
The present petitions raised various contentions in respect of violation of principles of natural justice, however, since the impugned orders are appealable, the Petitioner is willing to withdraw the present petitions to avail of his appellate remedies under Section 35B of the Central Excise Act, 1944 to the CESTAT.
The limitation for filing the appeals has, however, lapsed. Considering the fact that these writ petitions have been pending before this Court since March, 2025, this Court is of the opinion that the Petitionerdeserves to be permitted to approach the CESTAT within a period of two months i.e., by 20th January, 2026 along with the requisite pre-deposit.
If the said pre-deposit is made by 20th January, 2026, and the appeals are filed before the CESTAT by the Petitioner, the said appeals would not be dismissed on the ground of limitation and shall be adjudicated on merits.
Needless to add, this Court has not considered the merits of the This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 26/11/2025 at 11:58:22 contentions raised by either side. As such, all contentions are left open for both the parties.
The petitions, along with pending application(s), if any, are disposed of. PRATHIBA M. SINGH, J SAURABH BANERJEE, J NOVEMBER 20, 2025/tg/ck This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 26/11/2025 at 11:58:22
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