M/S SAI FERTILIZERS PRIVATE LIMITED vs UNION OF INDIA

Judgment text excerpt

$~J * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment pronounced on: 27.02.2026 + W.P.(C) 9060/2024 , CM APPLs.37030/2024, & 55432/2025 M/S SAI FERTILIZERS PRIVATE LIMITED ......Petitioner Through: Mr. Dayan Krishnan (Sr. Advocate) along with Mr. Sahil Monga, Mr. Shashank Sharma, Mr. Shrudhar Kale, Advocates. versus UNION OF INDIA ......Respondent Through: Ms. Gauri Goburdhun (SPC) for UOI. + W.P.(C) 11099/2024, CM APPLs.45878/2024 & 68374/2024 M/S SAI FERTILIZERS PRIVATE LIMITED ......Petitioner Through: Mr. Dayan Krishnan (Sr. Advocate) along with Mr. Sahil Monga, Mr. Shashank Sharma, Mr. Shrudhar Kale, Advocates. versus UNION OF INDIA ......Respondent Through: Ms. Gauri Goburdhun (SPC) for UOI. CORAM: HON'BLE MR. JUSTICE SACHIN DATTA JUDGMENT 1. The present petitions have a chequered history inasmuch as a total of six writ petitions (including the present petitions) have been filed in respect of the same cause of action. The factual background is set out briefly hereunder. 2. The petitioner is a MSME Undertaking, manufacturing Single Super Phosphate (SSP) Fertilizer in West Bengal, India. The petitioner acquired the requisite license for the sale of the said fertilizer under the Fertilizer Control Signature Not Verified W.P.(C) 9060/2024 & W.P.(C) 11099/2024 Page 1 of 30 Digitally Signed By:ABHISHEK THAKUR Signing Date:27.02.2026 19:19:33 Order, 1985 (hereinafter referred to as ‘the FCO’). By virtue of an Office Memorandum dated 10.09.2007, the petitioner was inducted into a Concession Scheme dated 01.10.1992, which was subsequently substituted by the Nutrient Based Subsidy Scheme (hereinafter referred to as ‘NBS Scheme’). 3. As a manufacturer, the petitioner sells its products in the open market at the rates prescribed by the Government of India and receive subsi