M/S a R Industries v. Union of India and Ors.
Case brief
What is this about?
Batch of four Delhi High Court writ petitions (W.P.(C) 5450/2026 - M/s Tirzah Industries; W.P.(C) 5473/2026 - M/s New Bharat Wire Industries; W.P.(C) 5488/2026 - M/s A R Industries; W.P.(C) 5489/2026 - M/s S.M. Enterprises v. Union of India and Ors.), decided 23.04.2026 by Nitin Wasudeo Sambre and Ajay Digpal JJ. (Ajay Digpaul). Issue: applicability of mandatory pre-deposit for statutory appeal where the show cause notice predates the pre-deposit condition; petitions disposed with liberty reserved to argue the point before the Appellate Authority; pre-deposit question not decided. Petitioners represented by Pradeep Singh Rawat and Abhinav Kalra; CBIC respondents by Shubham Tyagi (SSC, CBIC), Navruti Ojha and Rishabh Chauhan; UOI counsel included Abhishek Maratha (Sr. Panel Counsel), Nupur Sharma, Nishant Gautam (CGSC), Vaibhav Mishra (SPC) and Bharat Sharma (G.P.). Keywords: pre-deposit, show cause notice, statutory appeal, Appellate Authority, liberty reserved, disposed.