$~49 to 59 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4189/2026 & CM APPL. 20459/2026, CM APPL. 20460/2026, CM APPL. 20461/2026 FLEX FOODS LIMITED .....Petitioner Through: Adv. (Appearance not given) versus UNION OF INDIA AND ORS .....Respondents Through: Ms Shilpa Dewan, Senior Panel Counsel (UOI) 50 + W.P.(C) 4193/2026 & CM APPL. 20473/2026, CM APPL. 20474/2026, CM APPL. 20475/2026 VIDYASAGAR FOODS PRIVATE LIMITED .....Petitioner Through: Adv. (Appearance not given) versus UNION OF INDIA AND ORS .....Respondents Through: Ms. Chhavi Khandelwal, SPC 51 + W.P.(C) 4194/2026 & CM APPL. 20476/2026, CM APPL. 20477/2026, CM APPL. 20478/2026 TASTY AGRO FOODS .....Petitioner Through: Adv. (Appearance not given) versus UNION OF INDIA AND ORS .....Respondents Through: Ms. Priya Mishra, SPC 52 + W.P.(C) 4195/2026 & CM APPL. 20479/2026, CM APPL. 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 11:40:35 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 11:40:35 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 11:40:35 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 % 01.04.2026 1. Since the statutory remedy of appeal is available to the petitioner, the petitioner is relegated to the same. 2. 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. 3. With the above observations and liberty, the petition stands disposed of. 4. 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 11:40:35 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. 5. 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 11:40:35