Tapovan Foods Private Limited vs. Union Of INDIA And Ors
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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 specific tax periods and the exact nature of the orders or actions under challenge, as well as the authorities who passed them, are not detailed in the provided text. The amount in dispute is also not specified. The procedural history indicates that these writ petitions were filed, and the court considered the availability of a statutory remedy.
Held
The 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 address it expeditiously and communicate their decision to the petitioners. The Court granted liberty to the petitioners to file their appeals within one week from the date of the order, and directed that such appeals should not be dismissed on the grounds of limitation. The Court explicitly stated that it had not gone into the merits of the matter. Pending applications were disposed of.
Key Issues
1. Whether the petitioners are relegated to the statutory remedy of appeal, given its availability. Petitioner's contention: The petitioners likely argued that the writ petitions were maintainable, possibly due to the inadequacy of the alternative remedy or other exceptional circumstances, though their specific arguments are not recorded. Respondent's contention: The respondents, represented by various Standing Counsel for the Union of India, would have contended that the statutory remedy of appeal is available and therefore the writ petitions are not maintainable. They would have likely pointed to the specific provisions of the GST law that provide for an appeal mechanism. The respondents also had a pending representation based on Section 11(a) of the CGST Act, which the court expected them to deal with expeditiously.
Sections Cited
Section 11(a)
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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 11:40:41
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 11:40:41
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 11:40:41
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 11:40:41
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 11:40:41
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.