Ar Enterprises vs. Union Of INDIA And Ors
Original PDF →Facts
Multiple petitioners, including Flex Foods Limited, Vidyasagar Foods Private Limited, Tasty Agro Foods, Revant Foods Private Limited, Khatri Foods, Tapovan Foods Private Limited, Value Foods, Bajwa Vegicraft Private Limited, AR Enterprises, Food Craft Industries, and Holyland Marketing Private Limited, filed writ petitions before the Delhi High Court. The respondents are the Union of India and other authorities. The specific tax periods, amounts in dispute, and the exact orders or actions under challenge, as well as the authorities who passed them, are not detailed in the provided text. The procedural history appears to be the filing of these writ petitions.
Held
The Delhi High Court held that since a statutory remedy of appeal is available to the petitioners, they are relegated to pursuing that remedy. The Court did not delve into the merits of the case. Regarding a pending representation based on Section 11(a) of the CGST Act, the Court expected the respondents to deal with it expeditiously and communicate their decision to the petitioners. The Court also granted liberty to the petitioners to file their appeals within one week from the date of the order, and these appeals should not be dismissed on the grounds of limitation. All pending applications were disposed of.
Key Issues
1. Whether the petitioners are entitled to maintain writ petitions before this Court when a statutory remedy of appeal is available to them under the CGST Act. Petitioner's Argument: The petitioners likely argued that the writ petition was maintainable due to exceptional circumstances, potential prejudice, or a failure of the statutory remedy, though their specific arguments are not recorded. Revenue's Argument: The respondents, Union of India and others, contended that the writ petitions were not maintainable as the petitioners had an efficacious statutory alternative remedy of appeal available to them.
Sections Cited
Section 11(a)
AI-generated summary — verify with the full judgment below
Heard together (4 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 06/04/2026 at 11:40:48
20480/2026, CM APPL. 20481/2026 REVANT FOODS PRIVATE LIMITED .....Petitioner Through: Adv. (Appearance not given) versus UNION OF INDIA AND ORS .....Respondents Through: 53
+ W.P.(C) 4196/2026 & CM APPL. 20483/2026, CM APPL. 20484/2026, CM APPL. 20485/2026 KHATRI FOODS .....Petitioner Through: Adv. (Appearance not given) versus UNION OF INDIA AND ORS .....Respondents Through: 54
+ W.P.(C) 4197/2026 & CM APPL. 20487/2026, CM APPL. 20488/2026, CM APPL. 20489/2026 TAPOVAN FOODS PRIVATE LIMITED .....Petitioner Through: Adv. (Appearance not given) versus UNION OF INDIA AND ORS .....Respondent Through: Mr. Suhail Malik, SPC for UOI with Mr. Aqib Zaman, Adv. 55
+ W.P.(C) 4198/2026 & CM APPL. 20491/2026, CM APPL. 20492/2026, CM APPL. 20493/2026 VALUE FOODS .....Petitioner Through: Adv. (Appearance not given) 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 06/04/2026 at 11:40:48
versus UNION OF INDIA AND ORS .....Respondents Through: 56
+ W.P.(C) 4199/2026 & CM APPL. 20494/2026, CM APPL. 20495/2026, CM APPL. 20496/2026 BAJWA VEGICRAFT PRIVATE LIMITED .....Petitioner Through: Adv. (Appearance not given) versus UNION OF INDIA AND ORS .....Respondents Through: 57
+ W.P.(C) 4200/2026 & CM APPL. 20497/2026, CM APPL. 20498/2026, CM APPL. 20499/2026 AR ENTERPRISES .....Petitioner Through: Adv. (Appearance not given) versus UNION OF INDIA AND ORS .....RespondentS Through: 58
+ W.P.(C) 4201/2026 & CM APPL. 20500/2026, CM APPL. 20501/2026, CM APPL. 20502/2026 FOOD CRAFT INDUSTRIES .....Petitioner Through: Adv. (Appearance not given) versus UNION OF INDIA AND ORS .....Respondents Through: Dr Abhishek Khanna, SPC Mr. Abhishek Khanna, Adv. 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 06/04/2026 at 11:40:48
59
+ W.P.(C) 4202/2026 & CM APPL. 20503/2026, CM APPL. 20504/2026, CM APPL. 20505/2026 HOLYLAND MARKETING PRIVATE LIMITED .....Petitioner Through: Adv. (Appearance not given) versus UNION OF INDIA AND ORS .....Respondent Through: Mr. Shagun Shahi Chugh, Mr. Varun Chugh and Mr. Ayushi Agarwal, Advs. Ms. Shubhi Bhardwaj, SPC with Mr. Deepansh Sharma, Adv. Ms Anushree Narain Sr Standing Counsel with Mr Naman Choula and Mr Yamit Jetley, Advs. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL O R D E R %
2026
Since the statutory remedy of appeal is available to the petitioner, the petitioner is relegated to the same.
As far as the pending representation based on the provisions of Section 11(a) of the CGST Act which the respondent is concerned, we expect the respondents to deal with the said representation expeditiously and communicate the order to the petitioner.
With the above observations and liberty, the petition stands disposed of.
Needless to clarify, we have not gone into the merits of the matter and 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 06/04/2026 at 11:40:48
since the petitioners are relegated to the alternate remedy, the appeals, if so presented within a period of 1 week from today, be not dismissed on the ground of limitation.
Pending applications, if any, stands disposed of. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J APRIL 1, 2026/DM/OK. 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 06/04/2026 at 11:40:48
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.