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Delhi High Court - Orders

Govt Of Nct Of Delhi & Anr vs Adharv Enterprises on 12 September, 2023

Author: Siddharth Mridul

Bench: Siddharth Mridul

                                    $~S-34 to S-46

                                    *           IN THE HIGH COURT OF DELHI AT NEW DELHI

                                    +           LPA 179/2023 & CM APPL. 11901/2023 (for ad-interim stay)

                                                GOVT OF NCT OF DELHI & ANR.              ..... Appellants
                                                             Through: Mr. Santosh Kumar Tripathi,
                                                                      Standing Counsel (Civil), GNCTD
                                                                      with Mr. Arun Panwar, Mr.
                                                                      Pradyumn Rao, Mr. Utkarsh
                                                                      Singh, Mr. Kartik Sharma, Ms.
                                                                      Prashansa Sharma and Mr.
                                                                      Rishabh Srivastava, Advocates for
                                                                      GNCTD.
                                                             versus
                                                ADHARV ENTERPRISES                       ..... Respondent
                                                             Through: Mr. Sudhir Nandrajog, Senior
                                                                      Advocate.
                                                                      Mr. Alok Sharma, Advocate.
                                                                      Mr. Naginder Benipal, Advocate.

                                    S-35
                                    +    LPA 183/2023 & CM APPL. 12410/2023 (for ad-interim stay)

                                                GOVT OF NCT OF DELHI & ANR.               ..... Appellants
                                                             Through: Mr. Santosh Kumar Tripathi,
                                                                      Standing Counsel (Civil), GNCTD
                                                                      with Mr. Arun Panwar, Mr.
                                                                      Pradyumn Rao, Mr. Utkarsh
                                                                      Singh, Mr. Kartik Sharma, Ms.
                                                                      Prashansa Sharma and Mr.
                                                                      Rishabh Srivastava, Advocates for
                                                                      GNCTD.
                                                             versus
                                                LOKESH SHARMA & ANR.                   ..... Respondents
                                                             Through: Mr. Sudhir Nandrajog, Senior
                                                                      Advocate.
                                                                      Mr. Naginder Benipal, Advocate.

                                    LPA 179/2023 & conn. matters                                                           Page 1 of 8

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 16/09/2023 at 18:27:32
                                     S-36
                                    +    LPA 192/2023, CM APPL. 13729/2023 (for ad-interim stay) &
                                         CM APPL. 13730/2023 (Exemption)

                                                GOVT OF NCT OF DELHI & ANR.              ..... Appellants
                                                             Through: Mr. Santosh Kumar Tripathi,
                                                                      Standing Counsel (Civil), GNCTD
                                                                      with Mr. Arun Panwar, Mr.
                                                                      Pradyumn Rao, Mr. Utkarsh
                                                                      Singh, Mr. Kartik Sharma, Ms.
                                                                      Prashansa Sharma and Mr.
                                                                      Rishabh Srivastava, Advocates for
                                                                      GNCTD.

                                                            versus
                                                DARSHAN LAL & ANR.                                                           ..... Respondents
                                                            Through:                                          Mr. Sudhir Nandrajog, Senior
                                                                                                              Advocate.
                                                                                                              Mr. Naginder Benipal, Advocate.
                                                                                                              Mr. Abhishek Aggarwal and Mr.
                                                                                                              Ankit Kumar, Advocates.
                                    S-37
                                    +    LPA 193/2023, CM APPL. 13735/2023 (for ad-interim stay) &
                                         CM APPL. 13736/2023 (Exemption)

                                                GOVT. OF NCT OF DELHI & ANR.              ..... Appellants
                                                             Through: Mr. Santosh Kumar Tripathi,
                                                                      Standing Counsel (Civil), GNCTD
                                                                      with Mr. Arun Panwar, Mr.
                                                                      Pradyumn Rao, Mr. Utkarsh
                                                                      Singh, Mr. Kartik Sharma, Ms.
                                                                      Prashansa Sharma and Mr.
                                                                      Rishabh Srivastava, Advocates for
                                                                      GNCTD.
                                                             versus
                                                PRADEEP KUMAR & ORS.                  ..... Respondents
                                                             Through: Mr. Sudhir Nandrajog, Senior
                                                                      Advocate.

                                    LPA 179/2023 & conn. matters                                                                     Page 2 of 8

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 16/09/2023 at 18:27:32
                                                                                                               Mr. Naginder Benipal, Advocate.
                                                                                                              Mr. Abhishek Aggarwal and Mr.
                                                                                                              Ankit Kumar, Advocates.
                                    S-38
                                    +    LPA 194/2023, CM APPL. 13739/2023 (for ad-interim stay) &
                                         CM APPL. 13740/2023 (Exemption)

                                                GOVT. OF NCT OF DELHI & ANR.              ..... Appellants
                                                             Through: Mr. Santosh Kumar Tripathi,
                                                                      Standing Counsel (Civil), GNCTD
                                                                      with Mr. Arun Panwar, Mr.
                                                                      Pradyumn Rao, Mr. Utkarsh
                                                                      Singh, Mr. Kartik Sharma, Ms.
                                                                      Prashansa Sharma and Mr.
                                                                      Rishabh Srivastava, Advocates for
                                                                      GNCTD.
                                                             versus
                                                RAJESH BHATIA & ORS.                  ..... Respondents
                                                             Through: Mr. Sudhir Nandrajog, Senior
                                                                      Advocate.
                                                                      Mr. Naginder Benipal, Advocate.
                                                                      Mr. Abhishek Aggarwal and Mr.
                                                                      Ankit Kumar, Advocates.
                                    S-39
                                    +    LPA 195/2023, CM APPL. 13742/2023 (for ad-interim stay) &
                                         CM APPL. 13743/2023 (Exemption)

                                                GOVT OF NCT OF DELHI & ANR.               ..... Appellants
                                                             Through: Mr. Santosh Kumar Tripathi,
                                                                      Standing Counsel (Civil), GNCTD
                                                                      with Mr. Arun Panwar, Mr.
                                                                      Pradyumn Rao, Mr. Utkarsh
                                                                      Singh, Mr. Kartik Sharma, Ms.
                                                                      Prashansa Sharma and Mr.
                                                                      Rishabh Srivastava, Advocates for
                                                                      GNCTD.
                                                             versus
                                                SAMAIRA JEWELS PVT LTD & ORS.          ..... Respondents


                                    LPA 179/2023 & conn. matters                                                                    Page 3 of 8

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 16/09/2023 at 18:27:32
                                                                                       Through:                Mr. Sudhir Nandrajog, Senior
                                                                                                              Advocate.
                                                                                                              Mr. Naginder Benipal, Advocate.
                                    S-40
                                    +    LPA 201/2023, CM APPL. 14285/2023 (for ad-interim stay) &
                                         CM APPL. 14286/2023 (Exemption)

                                                GOVT OF NCT OF DELHI AND ANR.            ..... Appellants
                                                             Through: Mr. Santosh Kumar Tripathi,
                                                                      Standing Counsel (Civil), GNCTD
                                                                      with Mr. Arun Panwar, Mr.
                                                                      Pradyumn Rao, Mr. Utkarsh
                                                                      Singh, Mr. Kartik Sharma, Ms.
                                                                      Prashansa Sharma and Mr.
                                                                      Rishabh Srivastava, Advocates for
                                                                      GNCTD.
                                                             versus
                                                KIRAN BALA AND ORS.                     ..... Respondents
                                                             Through: Mr. Sudhir Nandrajog, Senior
                                                                      Advocate.
                                                                      Mr. Naginder Benipal, Advocate.
                                                                      Mr. Abhishek Aggarwal and Mr.
                                                                      Ankit Kumar, Advocates.
                                    S-41
                                    +    LPA 203/2023, CM APPL. 14312/2023 (for ad-interim stay),
                                         CM APPL. 14313/2023 (Exemption) & CM APPL. 41159/2023
                                         (for interim directions)

                                                GOVT OF NCT OF DELHI & ANR.              ..... Appellants
                                                             Through: Mr. Santosh Kumar Tripathi,
                                                                      Standing Counsel (Civil), GNCTD
                                                                      with Mr. Arun Panwar, Mr.
                                                                      Pradyumn Rao, Mr. Utkarsh
                                                                      Singh, Mr. Kartik Sharma, Ms.
                                                                      Prashansa Sharma and Mr.
                                                                      Rishabh Srivastava, Advocates for
                                                                      GNCTD.
                                                             versus
                                                SURESH KUMARI MANCHANDA & ORS...... Respondents

                                    LPA 179/2023 & conn. matters                                                                    Page 4 of 8

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 16/09/2023 at 18:27:32
                                                                                       Through:                Mr. Sudhir Nandrajog, Senior
                                                                                                              Advocate.
                                                                                                              Mr. Naginder Benipal, Advocate.
                                                                                                              Mr. Abhishek Aggarwal and Mr.
                                                                                                              Ankit Kumar, Advocates.
                                    S-42
                                    +    LPA 206/2023, CM APPL. 14750/2023 (for ad-interim stay) &
                                         CM APPL. 14751/2023 (Exemption)

                                                GOVT. OF NCT OF DELHI & ANR.              ..... Appellants
                                                             Through: Mr. Santosh Kumar Tripathi,
                                                                      Standing Counsel (Civil), GNCTD
                                                                      with Mr. Arun Panwar, Mr.
                                                                      Pradyumn Rao, Mr. Utkarsh
                                                                      Singh, Mr. Kartik Sharma, Ms.
                                                                      Prashansa Sharma and Mr.
                                                                      Rishabh Srivastava, Advocates for
                                                                      GNCTD.
                                                             versus
                                                NEELAM AGGARWAL & ORS.                ..... Respondents
                                                             Through: Mr. Sudhir Nandrajog, Senior
                                                                      Advocate.
                                                                      Mr. Naginder Benipal, Advocate.
                                                                      Mr. Abhishek Aggarwal and Mr.
                                                                      Ankit Kumar, Advocates.
                                    S-43
                                    +    LPA 207/2023, CM APPL. 14763/2023 (for ad-interim stay) &
                                         CM APPL. 14764/2023 (Exemption)

                                                GOVT. OF NCT OF DELHI & ANR.             ..... Appellants
                                                             Through: Mr. Santosh Kumar Tripathi,
                                                                      Standing Counsel (Civil), GNCTD
                                                                      with Mr. Arun Panwar, Mr.
                                                                      Pradyumn Rao, Mr. Utkarsh
                                                                      Singh, Mr. Kartik Sharma, Ms.
                                                                      Prashansa Sharma and Mr.
                                                                      Rishabh Srivastava, Advocates for
                                                                      GNCTD.
                                                             versus

                                    LPA 179/2023 & conn. matters                                                                    Page 5 of 8

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 16/09/2023 at 18:27:32
                                                 RAVINDER SUKHIJA & ORS.             ..... Respondents
                                                            Through: Mr. Sudhir Nandrajog, Senior
                                                                     Advocate.
                                                                     Mr. Naginder Benipal, Advocate.
                                                                     Mr. Abhishek Aggarwal and Mr.
                                                                     Ankit Kumar, Advocates.
                                    S-44
                                    +    LPA 387/2023, CM APPL. 21001/2023 (for ad-interim stay),
                                         CM APPL. 21002/2023 (Exemption) & CM APPL. 21003/2023
                                         (Condonation of delay)

                                                GOVT OF NCT OF DELHI & ANR.               ..... Appellants
                                                             Through: Mr. Santosh Kumar Tripathi,
                                                                      Standing Counsel (Civil), GNCTD
                                                                      with Mr. Arun Panwar, Mr.
                                                                      Pradyumn Rao, Mr. Utkarsh
                                                                      Singh, Mr. Kartik Sharma, Ms.
                                                                      Prashansa Sharma and Mr.
                                                                      Rishabh Srivastava, Advocates for
                                                                      GNCTD.
                                                             versus
                                                PRABHAT MUTREJA & ORS.                ..... Respondents
                                                             Through: Mr. Sudhir Nandrajog, Senior
                                                                      Advocate.
                                                                      Mr. Naginder Benipal, Advocate.
                                    S-45
                                    +    LPA 389/2023, CM APPL. 21061/2023 (for ad-interim stay),
                                         CM APPL. 21062/2023 (Exemption) & CM APPL. 21063/2023
                                         (for condonation of delay)

                                                GOVT OF NCT OF DELHI & ANR.              ..... Appellants
                                                             Through: Mr. Santosh Kumar Tripathi,
                                                                      Standing Counsel (Civil), GNCTD
                                                                      with Mr. Arun Panwar, Mr.
                                                                      Pradyumn Rao, Mr. Utkarsh
                                                                      Singh, Mr. Kartik Sharma, Ms.
                                                                      Prashansa Sharma and Mr.
                                                                      Rishabh Srivastava, Advocates for
                                                                      GNCTD.

                                    LPA 179/2023 & conn. matters                                                           Page 6 of 8

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 16/09/2023 at 18:27:32
                                                              versus
                                                RAJIV GUPTA & ORS.                                                           ..... Respondents
                                                             Through:                                         Mr. Sudhir Nandrajog, Senior
                                                                                                              Advocate.
                                                                                                              Mr. Naginder Benipal, Advocate.
                                    S-46
                                    +    LPA 390/2023, CM APPL. 21186/2023 (for ad-interim stay),
                                         CM APPL. 21187/2023 (Exemption) & CM APPL. 21188/2023
                                         (for condonation of delay)

                                                GOVT OF NCT OF DELHI & ANR.              ..... Appellants
                                                             Through: Mr. Santosh Kumar Tripathi,
                                                                      Standing Counsel (Civil), GNCTD
                                                                      with Mr. Arun Panwar, Mr.
                                                                      Pradyumn Rao, Mr. Utkarsh
                                                                      Singh, Mr. Kartik Sharma, Ms.
                                                                      Prashansa Sharma and Mr.
                                                                      Rishabh Srivastava, Advocates for
                                                                      GNCTD.
                                                             versus

                                                M/S NEW BERCO ELECTRONICS & ORS. ..... Respondents
                                                             Through: Mr. Sudhir Nandrajog, Senior
                                                                        Advocate.
                                                                        Mr. Naginder Benipal, Advocate.
                                                CORAM:
                                                HON'BLE MR. JUSTICE SIDDHARTH MRIDUL
                                                HON'BLE MR. JUSTICE ANISH DAYAL
                                                             ORDER

% 12.09.2023 Our attention has been invited to the affidavit dated 27.07.2023, authored by Mr. Ramesh Chander Meena, the Assistant Commissioner, Excise, Entertainment and Luxury Tax Department.

The last column of the tabular chart contained in the said affidavit, records as follows:-

LPA 179/2023 & conn. matters Page 7 of 8
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 16/09/2023 at 18:27:32 "The Actual/Authentic data can be given only after physical verification and Monthly Stock Conciliation process of physical inventory."
In pursuance thereto, the Excise Department is directed to conduct a physical verification of the stock, lying in each of the subject liquor vends, within a period of four weeks from today and furnish a report in that behalf, before this Court, within a period of two weeks thereafter.
Mr. Sudhir Nandrajog, learned senior counsel appearing on behalf of the respondents, undertakes that, they shall render all possible assistance to the Excise Department, in the conduct of the physical verification of the subject stock, upon receiving one day's advance notice, from the latter, in this behalf.
Directed accordingly.
Renotify on 07.11.2023.
A copy of this order be uploaded on the website of this Court.
SIDDHARTH MRIDUL, J ANISH DAYAL, J SEPTEMBER 12, 2023/rs Click here to check corrigendum, if any LPA 179/2023 & conn. matters Page 8 of 8 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 16/09/2023 at 18:27:32