Delhi High Court - Orders
Lifestyle International Pvt. Ltd vs Union Of India & Ors on 13 August, 2025
Author: Prathiba M. Singh
Bench: Prathiba M. Singh
$~15 to 112
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 12647/2018
LIFESTYLE INTERNATIONAL PVT. LTD. .....Petitioner
Through: Mr. Tarun Gulati, Sr. Adv. with Mr.
Sparsh Bhargava, Ms. Ishita Farsaiya,
Ms. Vanshika Taneja and Mr. Divansh
Garg, Advs
versus
UNION OF INDIA & ORS. .....Respondents
Through: Ms. Arti Bansal SPC-UOI. (M:
9999442349)
16 WITH
+ W.P.(C) 13194/2018
SHARMA TRADING COMPANY .....Petitioner
Through: Mr. Naresh Thacker, Mr. Kumar
Visalaksh, Mr. Udit Jain, Mr. Arihant
Tater, Mr. Saurabh Dugar and Mr.
Ajitesh Dayal Singh, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Ripudaman Bhardwaj, CGSC for
UOI.
17 WITH
+ W.P.(C) 2347/2019
JUBILANT FOODWORKS LTD. & ANR. .....Petitioners
Through: Mr. V. Lakshmikumaran, Mr. Yogendra
Aldak, Mr. Agrim Arora and Ms.
Umang Motiyani, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Himanshu Pathak, SPC with Mr.
Amit Singh, Adv. for R-1/UOI. (M:
8860109331)
18 WITH
+ W.P.(C) 1171/2020
IFB INDUSTRIES LTD. .....Petitioner
Through: Mr. Tarun Gultai, Sr. Adv. with Mr.
W.P.(C) 12647/2018 Page 1 of 35
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 18/08/2025 at 21:52:49
Kishore Kunal, Ms. Ankita Prakash &
Mr. Anuj Kumar, Advs. (M:
9871278561)
versus
NATIONAL ANTI-PROFITEERING
AUTHORITY & ANR. .....Respondents
Through:
19 WITH
+ W.P.(C) 4824/2020 & CM APPL. 2183/2021
M/S CILANTRO DINERS PVT. LTD. .....Petitioner
Through: Mr. Nikhil Gupta, Mr. Rochit Abhishek
and Mr. Prince Nagpal, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through:
20 WITH
+ W.P.(C) 4957/2020
WHIRLPOOL OF INDIA LTD. .....Petitioner
Through: Mr. V. Lakshmikumaran, Mr. Yogendra
Aldak, Mr. Agrim Arora and Ms.
Umang Motiyani, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through:
21 WITH
+ W.P.(C) 6671/2020
GAURAV SHARMA FOOD INDUSTRIES .....Petitioner
Through: Mr. Nikhil Gupta, Mr. Rochit Abhishek
and Mr. Prince Nagpal, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Vivek Kumar Goyal, (CGSPC) with
Mr. Gokul Sharma & Mr. Shomik
Panda, Advs. (M: 9899840257)
22 WITH
+ W.P.(C) 9146/2020
LITE BITE TRAVELS FOODS PVT LTD. .....Petitioner
Through: Mr. V. Lakshmikumaran, Mr.
W.P.(C) 12647/2018 Page 2 of 35
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 18/08/2025 at 21:52:49
Yogendra Aldak, Mr. Agrim Arora and
Ms. Umang Motiyani, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through:
23 WITH
+ W.P.(C) 1357/2021
M/S INFINITI RETAIL LTD. .....Petitioner
Through: Mr. Rohan Shah, Sr. Adv. Mr. Mihir
Deshmukh, Mr. Rajat Mittal, Mr. Jay
Gandhi, Ms. Megha, Mr. Suprateek
Neogi, and Mr. Subham Kumar, Advs.
(M: 6200388793)
versus
UNION OF INDIA AND ORS. .....Respondents
Through: Mrs. Anubha Bhardwaj, CGSC for
UOI.
24 WITH
+ W.P.(C) 1765/2021
M/S LE REVE .....Petitioner
Through: Mr. Nikhil Gupta, Mr. Rochit Abhishek
and Mr. Prince Nagpal, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through:
25 WITH
+ W.P.(C) 1766/2021
NEEVA FOODS PVT. LTD. .....Petitioner
Through: Mr. Nikhil Gupta, Mr. Rochit Abhishek
and Mr. Prince Nagpal, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Aditya Dewan and Ms. Ramneet
Kaur, Advs.
26 WITH
+ W.P.(C) 1852/2021 & CM APPL. 5359/2021, CM APPL.
29026/2021, CM APPL. 29027/2021
W.P.(C) 12647/2018 Page 3 of 35
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 18/08/2025 at 21:52:49
M/S SUBWAY SYSTEMS INDIA PVT LTD. .....Petitioner
Through:
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Satya Ranjan Swain, SPC with Mr.
Kautilya Birat for UoI
27 WITH
+ W.P.(C) 1951/2021 & CM APPL. 5705/2021, CM APPL.
5706/2021
M/S SUB WEST RESTAURANTS LLP .....Petitioner
Through:
versus
UNION OF INDIA & ORS. .....Respondent
Through: Mr. Aditya Dewan and Ms. Ramneet
Kaur, Advs.
28 WITH
+ W.P.(C) 2440/2021
BONNE SANTE .....Petitioner
Through: Mr. Nikhil Gupta, Mr. Rochit Abhishek
and Mr. Prince Nagpal, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through:
29 WITH
+ W.P.(C) 3867/2021
M/S ELECTRONICS MART INDIA LTD .....Petitioner
Through: Mr. Nikhil Gupta, Mr. Rochit Abhishek
and Mr. Prince Nagpal, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through:
30 WITH
+ W.P.(C) 4600/2021
INOX LEISURE LIMITED .....Petitioner
Through: Mr. Kumar Visalaksh, Mr. Udit Jain,
Mr. Arihant Tater, Mr. Saurabh Dugar
and Mr. Ajitesh Dayal Singh, Advs.
versus
W.P.(C) 12647/2018 Page 4 of 35
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 18/08/2025 at 21:52:49
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Bhagvan Swarup Shukla, CGSC
with Mr. Yash Baraliya, Adv. for UOI.
Mr. Ripudaman Bhardwaj, CGSC for
UOI.
31 WITH
+ W.P.(C) 4794/2021 & CM APPL. 14802/2021
YELLOW SUN RESTAURANTS PRIVATE LIMITED.....Petitioner
Through: Mr. Nikhil Gupta, Mr. Rochit Abhishek
and Mr. Prince Nagpal, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through:
32 WITH
+ W.P.(C) 14666/2021 & CM APPL. 46201/2021, CM APPL.
46202/2021, CM APPL. 46203/2021
ANAND RATHI .....Petitioner
Through: Mr. Abhishek A. Rastogi, Adv.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Piyush Beriwal, Ms Jyotsna Vyas &
Ms Ruchita Srivastava, Advs. for R-1.
(M: 9910396352)
33 WITH
+ W.P.(C) 15172/2022
BARBEQUE NATION HOSPITALITY LTD. .....Petitioner
Through: Mr. Srinivas Kotni, Mr. Akshay Kumar
and Mr. Rishabh Dev Dixit, Advs.
versus
UNION OF INDIA AND ORS. .....Respondents
Through: Mr. Rakesh Kumar, CGSC
34 WITH
+ W.P.(C) 10999/2018
M/S PYRAMID INFRATECH PRIVATE LIMITED .....Petitioner
Through: Mr. Abhishek A. Rastogi, Adv.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Zoheb Hossain, Mr Sanjeev Menon,
W.P.(C) 12647/2018 Page 5 of 35
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 18/08/2025 at 21:52:49
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
(M: 9873340111)
35 WITH
+ W.P.(C) 15170/2022
CAROA PROPERTIES LLP AND ANR. .....Petitioners
Through: Mr. V. Lakshmikumaran, Mr. Yogendra
Aldak, Mr. Agrim Arora and Ms.
Umang Motiyani, Advs.
versus
UNION OF INDIA AND ORS. .....Respondents
Through: Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
36 WITH
+ W.P.(C) 7910/2019 & CM APPL. 32779/2019
SALARPURIA REAL ESTATE PVT. LTD. .....Petitioner
Through: Mr. Abhishek A. Rastogi, Adv.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Bhagvan Swarup Shukla, CGSC
with Mr. Parveen Gupta, Adv. for UOI.
37 WITH
+ W.P.(C) 7911/2019
SATTVA DEVELOPERS PVT. LTD. .....Petitioner
Through: Mr. Abhishek A. Rastogi, Adv.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Gyanendra Singh, Adv.
38 WITH
+ W.P.(C) 12355/2019
PARAMOUNT, PROPBUILD PVT. LTD. .....Petitioner
Through:
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Ruchir Mishra, Mr. MukeshKumar
Tiwari, Ms. Reba Jena Mishra and Ms.
Poonam Shukla, Advs.
W.P.(C) 12647/2018 Page 6 of 35
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 18/08/2025 at 21:52:49
39 WITH
+ W.P.(C) 12717/2019
BHARTIYA CITY DEVELOPERS PVT LTD. .....Petitioner
Through: Mr. Abhishek A. Rastogi, Adv.
versus
UNION OF INDIA & ORS. .....Respondents
Through:
40 WITH
+ W.P.(C) 12847/2019 & CM APPL. 52474/2019
RAMPRASTHA PROMOTERS AND DEVELOPERS
PVT. LTD. .....Petitioner
Through: Mr. Puneet Agarwal, Ms. Sakshi Bisht,
Mr. Yuvraj Singh, Mr. Chetan Kr.
Shukla, Ms. Shruti Garg and Mr.
Himanshu Shukla, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through:
41 WITH
+ W.P.(C) 1406/2020 & CM APPL. 4879/2020
M/S FRIENDS LAND DEVELOPERS .....Petitioner
Through: Mr. Prakash Kumar, Adv.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Rajesh Kumar, SPC and Ms Pragya
Yadav, Adv for UOI. (M: 9717569103)
42 WITH
+ W.P.(C) 2083/2020 & CM APPL. 7369/2020
FUSION BUILDTECH PVT. LTD. .....Petitioner
Through: Mr. Abhishek A. Rastogi, Adv.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Rajesh Kumar, SPC and Ms Pragya
Yadav, Adv for UOI.
43 WITH
+ W.P.(C) 2084/2020 & CM APPL. 7371/2020
ASTER INFRAHOME PVT. LTD. .....Petitioner
Through: Mr. Abhishek A. Rastogi, Adv.
W.P.(C) 12647/2018 Page 7 of 35
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 18/08/2025 at 21:52:49
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Rajesh Kumar, SPC and Ms Pragya
Yadav, Adv for UOI.
44 WITH
+ W.P.(C) 2445/2020
MIS SARVPRIYA SECURITIES PVT. LTD. .....Petitioner
Through: Mr. Puneet Agarwal, Ms. Sakshi Bisht,
Mr. Yuvraj Singh, Mr. Chetan Kr.
Shukla, Ms. Shruti Garg and Mr.
Himanshu Shukla, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through:
45 WITH
+ W.P.(C) 2742/2020 & CM APPL. 9552/2020
ACME HOUSING INDIA PVT. LTD. .....Petitioner
Through:
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
46 WITH
+ W.P.(C) 3910/2020
MACROTECH DEVELOPERS LTD. (FORMERLY KNOWN AS
M/S LODHA DEVELOPERS LTD.) & ANR. .....Petitioners
Through:
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
47 WITH
+ W.P.(C) 3911/2020
M/S NANI RESORTS AND FLORICULTURE
PVT. LTD. .....Petitioner
Through: Mr. Puneet Agarwal, Ms. Sakshi Bisht,
W.P.(C) 12647/2018 Page 8 of 35
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 18/08/2025 at 21:52:49
Mr. Yuvraj Singh, Mr. Chetan Kr.
Shukla, Ms. Shruti Garg and Mr.
Himanshu Shukla, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
48 WITH
+ W.P.(C) 4348/2020
APEX MEADOWS PVT LTD. .....Petitioner
Through: Mr. V. Lakshmikumaran, Mr. Yogendra
Aldak, Mr. Agrim Arora and Ms.
Umang Motiyani, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through:
49 WITH
+ W.P.(C) 5347/2020 & CM APPL. 23558/2020
GAURSONS REALTECH PVT. LTD. .....Petitioner
Through: Mr. Monish Panda, Mr. Mrinal Bharat
Ram and Mr. Gaurav Dabas, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Bhagvan Swarup Shukla, CGSC
with Mr. Parveen Gupta, Adv. for UOI.
50 WITH
+ W.P.(C) 5798/2020
RAMPRASTHA PROMOTERS AND DEVELOPERS
PVT. LTD. .....Petitioner
Through: Mr. Puneet Agarwal, Ms. Sakshi Bisht,
Mr. Yuvraj Singh, Mr. Chetan Kr.
Shukla, Ms. Shruti Garg and Mr.
Himanshu Shukla, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through:
51 WITH
W.P.(C) 12647/2018 Page 9 of 35
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 18/08/2025 at 21:52:49
+ W.P.(C) 5979/2020
EMAAR MGF LAND LTD. .....Petitioner
Through: Mr. V. Lakshmikumaran, Mr. Yogendra
Aldak, Mr. Agrim Arora and Ms.
Umang Motiyani, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Piyush Beriwal, Ms Jyotsna Vyas &
Ms Ruchita Srivastava, Advs. for R-1.
Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
52 WITH
+ W.P.(C) 8751/2020 & CM APPL. 28192/2020
M/S SIGNATURE BUILDERS PVT. LTD. .....Petitioner
Through: Mr. Puneet Agarwal, Ms. Sakshi Bisht,
Mr. Yuvraj Singh, Mr. Chetan Kr.
Shukla, Ms. Shruti Garg and Mr.
Himanshu Shukla, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Bhagvan Swarup Shukla, CGSC
with Mr. Parveen Gupta, Adv. for UOI.
Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
53 WITH
+ W.P.(C) 9931/2020
M/S. NIRALA PROJECTS PVT. LTD. .....Petitioner
Through: Mr. Puneet Agarwal, Ms. Sakshi Bisht,
Mr. Yuvraj Singh, Mr. Chetan Kr.
Shukla, Ms. Shruti Garg and Mr.
Himanshu Shukla, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through:
54 WITH
+ W.P.(C) 9934/2020 & CM APPL. 31623/2020, CM APPL.
W.P.(C) 12647/2018 Page 10 of 35
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 18/08/2025 at 21:52:49
31624/2020
M/S S3 BUILDWELL LLP .....Petitioner
Through: Mr. Puneet Agarwal, Ms. Sakshi Bisht,
Mr. Yuvraj Singh, Mr. Chetan Kr.
Shukla, Ms. Shruti Garg and Mr.
Himanshu Shukla, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
55 WITH
+ W.P.(C) 9935/2020 & CM APPL. 31625/2020, CM APPL.
31626/2020
M/S. JMK HOLDINGS PVT. LTD. .....Petitioner
Through: Mr. Puneet Agarwal, Ms. Sakshi Bisht,
Mr. Yuvraj Singh, Mr. Chetan Kr.
Shukla, Ms. Shruti Garg and Mr.
Himanshu Shukla, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
56 WITH
+ W.P.(C) 10932/2020
M/S EMAAR MGF LAND LTD. .....Petitioner
Through: Mr. V. Lakshmikumaran, Mr. Yogendra
Aldak, Mr. Agrim Arora and Ms.
Umang Motiyani, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
57 WITH
+ W.P.(C) 990/2021
M/S BPTP LTD. .....Petitioner
W.P.(C) 12647/2018 Page 11 of 35
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 18/08/2025 at 21:52:49
Through: Mr Tarun Gulati, Senior Adv. with Mr.
Kishore Kunal, Ms. Ankita Prakash &
Mr. Anuj Kumar, Advs. (M:
9871278561)
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Himanshu Pathak, SPC with Mr.
Amit Singh, Adv. for R-1/UOI.
58 WITH
+ W.P.(C) 997/2021 & CM APPL. 2721/2021
M/S MAN REALTY LTD & ANR. .....Petitioners
Through: Mr. V. Lakshmikumaran, Mr. Yogendra
Aldak, Mr. Agrim Arora and Ms.
Umang Motiyani, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
59 WITH
+ W.P.(C) 2676/2021 & CM APPL. 7906/2021
HORIZON PROJECTS PRIVATE LIMITED .....Petitioner
Through: Mr. Kumar Visalaksh, Mr. Udit Jain,
Mr. Arihant Tater, Mr. Saurabh Dugar
and Mr. Ajitesh Dayal Singh, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Rajesh Kumar, SPC and Ms Pragya
Yadav, Adv for UOI.
Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
60 WITH
+ W.P.(C) 2970/2021
M/S DRA AADITHYA PROJECTS PVT. LTD. .....Petitioner
Through: Mr. Monish Panda, Mr. Mrinal Bharat
Ram and Mr. Gaurav Dabas, Advs.
versus
W.P.(C) 12647/2018 Page 12 of 35
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 18/08/2025 at 21:52:49
UNION OF INDIA & ORS. .....Respondents
Through:
61 WITH
+ W.P.(C) 4789/2021
M/S MANAS VIHAR SAHAKARI AWAS
SAMITI LTD. .....Petitioner
Through: Mr. Abhishek A. Rastogi, Adv.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Bhagvan Swarup Shukla, CGSC
with Mr. Parveen Gupta, Adv. for UOI.
62 WITH
+ W.P.(C) 6337/2021 & CM APPL. 19960/2021
M/S PURI CONSTRUCTION PVT. LTD. .....Petitioner
Through: Mr. Puneet Agarwal, Ms. Sakshi Bisht,
Mr. Yuvraj Singh, Mr. Chetan Kr.
Shukla, Ms. Shruti Garg and Mr.
Himanshu Shukla, Advs.
versus
UNION OF INDIA & ORS. ..Respondents
Through: Mr. Ruchir Mishra, Mr. MukeshKumar
Tiwari, Ms. Reba Jena Mishra and Ms.
Poonam Shukla, Advs.
Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
63 WITH
+ W.P.(C) 6983/2022 & CM APPL. 21405/2022
WTC NOIDA DEVELOPEMENT COMPANY
PRIVATE LIMITED .....Petitioner
Through: Mr. Shivam Singh and Ms. Ridhi
Arora, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Piyush Beriwal, Ms Jyotsna Vyas &
Ms Ruchita Srivastava, Advs. for R-1.
Ms. Archana Surve, GP for UOI.
64 WITH
W.P.(C) 12647/2018 Page 13 of 35
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 18/08/2025 at 21:52:49
+ W.P.(C) 12573/2022 & CM APPL. 38062/2022, CM APPL.
38063/2022
M/S SWATI REALTY .....Petitioner
Through: Mr. Abhishek A. Rastogi, Adv.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Ms. Suruchi Suri and Mr. Siddharth
Kumar, Advs. for R-4.
(M: 9810255518)
Mr Zoheb Hossain, Mr Sanjeev
Menon, Mr. Vivek Gurnani & Ms.
Pranjal Tripathi, Advs. for
NAA/CCI/DGPA.
65 WITH
+ W.P.(C) 12639/2022 & CM APPL. 38309/2022, CM APPL.
38310/2022, CM APPL. 39263/2022
M/S PERFECT BUILDWELL PVT LTD .....Petitioner
Through: Mr. Krishnamohan K. Menon and Ms.
Prerna Jain Kala, Advs.
versus
UNION OF INDIA AND ORS. .....Respondents
Through: Mr Piyush Beriwal, Ms Jyotsna Vyas &
Ms Ruchita Srivastava, Advs. for R-1.
Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
66 WITH
+ W.P.(C) 12797/2022 & CM APPL. 38922/2022, CM APPL.
38923/2022, CM APPL. 38924/2022
VASAVI AND GP INFRA LLP .....Petitioner
Through:
versus
UNION OF INDIA .....Respondent
Through: Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
67 WITH
+ W.P.(C) 13657/2022 & CM APPL. 41646/2022, CM APPL.
W.P.(C) 12647/2018 Page 14 of 35
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41647/2022
M/S DLF LIMITED .....Petitioner
Through: Mr. V. Lakshmikumaran, Mr. Yogendra
Aldak, Mr. Agrim Arora and Ms.
Umang Motiyani, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
68 WITH
+ W.P.(C) 14835/2022
M/S AIRMID REAL ESTATE LTD. .....Petitioner
Through: Mr. Kishore Kunal, Ms. Ankita Prakash
& Mr. Anuj Kumar, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Rajesh Kumar, SPC and Ms Pragya
Yadav, Adv for UOI.
Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
69 WITH
+ W.P.(C) 16178/2022 & CM APPL. 38836/2023
ARIHANT SUPERSTRUCTURES LTD. .....Petitioner
Through: Mr. Puneet Agarwal, Ms. Sakshi Bisht,
Mr. Yuvraj Singh, Mr. Chetan Kr.
Shukla, Ms. Shruti Garg and Mr.
Himanshu Shukla, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Manish Kumar, SPC for UOI. (M:
9971493975)
Ms. Anushree Narain, SSC with Mr.
Naman Choula, Adv. for GST Council.
Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
W.P.(C) 12647/2018 Page 15 of 35
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70 WITH
+ W.P.(C) 16266/2022 & CM APPL. 50925/2022, CM APPL.
50926/2022
PRASU INFRABUILD PVT LTD. .....Petitioner
Through: Mr Tarun Jain & Mr Divyansh Singh,
Advs. (M: 9810717657)
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
71 WITH
+ W.P.(C) 16890/2022 & CM APPL. 53510/2022, CM APPL.
53511/2022, CM APPL. 53512/2022
BHAGWATI INFRA .....Petitioner
Through: Mr. Bharat Raichandani, Adv.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Chiranjiv Kumar, Dr. Dharam
Deshna, Advs. for UOI.
Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
72 WITH
+ W.P.(C) 246/2023 & CM APPL. 939/2023, CM APPL. 940/2023
M/S BHARTIYA URBAN PVT LTD (FORMERLY, BHARTIYA
CITY DEVELOPERS PVT LTD) .....Petitioner
Through: Mr. Abhishek A. Rastogi, Adv.
versus
UNION OF INDIA AND OTHERS & ANR. .....Respondents
Through: Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
73 WITH
+ W.P.(C) 3866/2023 & CM APPL. 15035/2023
ATS HOMES PVT LTD. .....Petitioner
Through: Mr. Puneet Agarwal, Ms. Sakshi Bisht,
W.P.(C) 12647/2018 Page 16 of 35
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Mr. Yuvraj Singh, Mr. Chetan Kr.
Shukla, Ms. Shruti Garg and Mr.
Himanshu Shukla, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Ms. Anushree Narain, SSC with Mr.
Naman Choula, Adv. for GST Council.
Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
74 WITH
+ W.P.(C) 11180/2023 & CM APPL. 43445/2023, CM APPL.
43446/2023
M/S ATS TOWNSHIP PVT LTD. .....Petitioner
Through: Mr. Puneet Agarwal, Ms. Sakshi Bisht,
Mr. Yuvraj Singh, Mr. Chetan Kr.
Shukla, Ms. Shruti Garg and Mr.
Himanshu Shukla, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Naginder Benipal, SPC for UOI
with Mr. Shivam Chanana, Mr. Ankit
Siwach, Mr. Udit Vaghela, Mr. Jaskaran
Singh, Mr. Arjun Baliyan and Mr.
Saarthak Sethi, Advocates. (M:
9671594417)
Ms. Anushree Narain, SSC with Mr.
Naman Choula, Adv. for GST Council.
Mr Zoheb Hossain, Mr Sanjeev
Menon, Mr. Vivek Gurnani & Ms.
Pranjal Tripathi, Advs. for
NAA/CCI/DGPA.
75 WITH
+ W.P.(C) 11910/2023
PAREENA INFRASTRUCTURE PVT. LTD. .....Petitioner
Through: Mr. Vineet Bhatia and Mr. Keshav
Garg, Advs.
versus
W.P.(C) 12647/2018 Page 17 of 35
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UNION OF INDIA AND ORS. .....Respondents
Through: Mr Piyush Beriwal, Ms Jyotsna Vyas
& Ms Ruchita Srivastava, Advs. for R-
1.
Ms. Anushree Narain, SSC with Mr.
Naman Choula, Adv. for GST Council.
76 WITH
+ W.P.(C) 14137/2023
M/S SALARPURIA SIGNUM COMPLEX LLP .....Petitioner
Through:
versus
UNION OF INDIA & ORS. .....Respondents
Through:
77 WITH
+ W.P.(C) 14681/2023 & CM APPL. 58468/2023(Ex.)
ADHIRAJ CONSTRUCTIONS PVT LTD. .....Petitioner
Through: Mr. Bharat Raichandani, Adv.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Sushil Raaja, SPC, UOI. (M:
9212717171)
Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
78 WITH
+ W.P.(C) 378/2019
HINDUSTAN UNILEVER LIMITED .....Petitioner
Through: Mrs. Vanita Bhargava, Mr. Ajay
Bhargava and Ms. Nandita Chauhan,
Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Vikrant N Goyal & Mr. Arun
Kumar Yadav, Advs. for R-1. (M:
9953228888)
79 WITH
+ W.P.(C) 1418/2019
M/S J.P. & SONS THROUGH SHRI ANKIT KHANDELWAL,
W.P.(C) 12647/2018 Page 18 of 35
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PROPRIETOR .....Petitioner
Through:
Versus
NATIONAL ANTI- PROFITEERING AUTHORITY THROUGH ITS
SECRETARY & ORS. .....Respondents
Through:
80 WITH
+ W.P.(C) 1655/2019
M/S EXCEL RASAYAN PRIVATE LIMITED .....Petitioner
Through: Mr. Abhishek A. Rastogi, Adv.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Himanshu Pathak, SPC with Mr.
Amit Singh, Adv. for R-1/UOI.
Mr. Gibran Naushad, Sr.SC with Mr.
Suraj Shekhar Singh and Mr. Harsh
Singhal, Advs. (M: 9560430864)
81 WITH
+ W.P.(C) 4213/2019
ABBOTT HEALTHCARE PRIVATE
LIMITED & ANR. ....Petitioners
Through: Mrs. Vanita Bhargava, Mr. Ajay
Bhargava and Ms. Nandita Chauhan,
Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Ripudaman Bhardwaj, CGSC for
UOI.
82 WITH
+ W.P.(C) 5558/2019 & CM APPL. 24368/2019
UNICHARM INDIA PVT. LTD. .....Petitioner
Through:
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Himanshu Pathak, SPC with Mr.
Amit Singh, Adv. for R-1/UOI.
83 WITH
+ W.P.(C) 7743/2019
W.P.(C) 12647/2018 Page 19 of 35
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RECKITT BENCKISER INDIA PRIVATE LIMITED .....Petitioner
Through:
versus
UNION OF INDIA THROUGH ITS
SECRETARY & ORS. .....Respondents
Through: Mr. Sushil Raaja, SPC, UOI.ss
Mr. Ruchesh Sinha, Sr. St. Counsel,
GST with Ms. Upasna Vashistha, Adv.
(M: 7456977814)
Mr. Syed Abdul Haseeb, CGSC. (M:
9811962385)
Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
84 WITH
+ W.P.(C) 8162/2019
AFFINITI ENTERPRISES .....Petitioner
Through:
versus
UNION OF INDIA THROUGH ITS
SECRETARY & ORS. .....Respondents
Through: Mr. Gibran Naushad, Sr.SC with Mr.
Suraj Shekhar Singh and Mr. Harsh
Singhal, Advs.
Mr. Ravi Chawla, St. Standing Counsel
with Mr. Himanshu Sood, Adv. for
NAA.
85 WITH
+ W.P.(C) 9053/2019
UNICHARM INDIA PVT. LTD. .....Petitioner
Through:
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Piyush Beriwal, Ms Jyotsna Vyas &
Ms Ruchita Srivastava, Advs. for R-1.
86 WITH
+ W.P.(C) 969/2020 & CM APPL. 5342/2020
NESTLE INDIA LTD. & ANR. .....Petitioners
W.P.(C) 12647/2018 Page 20 of 35
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Through: Mr. V. Lakshmikumaran, Mr. Yogendra
Aldak, Mr. Agrim Arora and Ms.
Umang Motiyani, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through:
87 WITH
+ W.P.(C) 1780/2020
JOHNSON & JOHNSON PVT.LTD .....Petitioner
Through: Mr. V. Lakshmikumaran, Mr. Yogendra
Aldak, Mr. Agrim Arora and Ms.
Umang Motiyani, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
88 WITH
+ W.P.(C) 2490/2020
JOHNSON & JOHNSON PVT LTD. .....Petitioner
Through: Mr. V. Lakshmikumaran, Mr. Yogendra
Aldak, Mr. Agrim Arora and Ms.
Umang Motiyani, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through:
89 WITH
+ W.P.(C) 3737/2020
PHILIPS INDIA LIMITED. .....Petitioner
Through:
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
90 WITH
+ W.P.(C) 4345/2020
RECKITT BENCKISER INDIA PRIVATE LIMITED .....Petitioner
W.P.(C) 12647/2018 Page 21 of 35
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Through:
versus
UNION OF INDIA AND ORS & ORS. .....Respondents
Through: Mr. Ruchesh Sinha, Sr. St. Counsel,
GST with Ms. Upasna Vashistha, Adv.
Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
91 WITH
+ W.P.(C) 4375/2020
M/S PATANJALI AYURVED LTD .....Petitioner
Through: Mr Ashwarya Sharma & Ms Kinjal
Shrivastava, Advs. (M: 8299285479)
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Zoheb Hossain, Mr Sanjeev
Menon, Mr. Vivek Gurnani & Ms.
Pranjal Tripathi, Advs. for
NAA/CCI/DGPA.
92 WITH
+ W.P.(C) 4516/2020
MCNROE CONSUMER PRODUCTS PVT. LTD. .....Petitioner
Through: Mr. Tarun Gulati, Sr. Adv. with Mr.
Kumar Visalaksh, Mr. Udit Jain, Mr.
Arihant Tater, Mr. Saurabh Dugar and
Mr. Ajitesh Dayal Singh, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through:
93 WITH
+ W.P.(C) 4607/2020
AFFINITI ENTERPRISES .....Petitioner
Through:
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Gibran Naushad, Sr.SC with Mr.
Suraj Shekhar Singh and Mr. Harsh
Singhal, Advs.
W.P.(C) 12647/2018 Page 22 of 35
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94 WITH
+ W.P.(C) 7412/2020 & CM APPL. 24800/2020
SAMSUNG INDIA ELECTRONICS PVT LTD .....Petitioner
Through: Mr. Puneet Agarwal, Ms. Sakshi Bisht,
Mr. Yuvraj Singh, Mr. Chetan Kr.
Shukla, Ms. Shruti Garg and Mr.
Himanshu Shukla, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Zoheb Hossain, Mr Sanjeev
Menon, Mr. Vivek Gurnani & Ms.
Pranjal Tripathi, Advs. for
NAA/CCI/DGPA.
95 WITH
+ W.P.(C) 10901/2020 & CM APPL. 34163/2020, CM APPL.
34162/2020(Ex.)
S.C. JOHNSON PRODUCTS PVT. LTD. .....Petitioner
Through: Mr. Rajat Bose, Adv. (M: 9990008414)
versus
UNION OF INDIA, THROUGH ITS
SECRETARY & ORS. .....Respondents
Through: Ms. Nidhi Raman, CGSC with Mr.
Mayank Sansanwal, Adv. (M:
9555672532)
96 WITH
+ W.P.(C) 1366/2021
M/S TATA STARBUCKS PRIVATE LIMITED .....Petitioner
Through: Mr. Mr. Rohan Shah, Sr. Adv. with Mr.
Mohammed Anajwalla, Adv.
versus
UNION OF INDIA & ORS. .....Respondents
Through:
97 WITH
+ W.P.(C) 1593/2021
RAYMOND CONSUMER CARE LTD. .....Petitioner
Through: Mr. V. Lakshmikumaran, Mr. Yogendra
Aldak, Mr. Agrim Arora and Ms.
Umang Motiyani, Advs.
W.P.(C) 12647/2018 Page 23 of 35
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versus
UNION OF INDIA & ORS. .....Respondents
Through:
98 WITH
+ W.P.(C) 2785/2021 & CM APPL. 8368/2021
SAMSUNG INDIA ELECTRONICS PVT LTD .....Petitioner
Through: Mr. Puneet Agarwal, Ms. Sakshi Bisht,
Mr. Yuvraj Singh, Mr. Chetan Kr.
Shukla, Ms. Shruti Garg and Mr.
Himanshu Shukla, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
99 WITH
+ W.P.(C) 2897/2021
ITC LIMITED & ANR. .....Petitioners
Through: Mr. Ajay Aggarwal, Adv.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Piyush Beriwal, Ms Jyotsna Vyas &
Ms Ruchita Srivastava, Advs. for R-1.
100 WITH
+ W.P.(C) 3254/2021
GILLETTE INDIA LTD .....Petitioner
Through: Mr. V. Lakshmikumaran, Mr. Yogendra
Aldak, Mr. Agrim Arora and Ms.
Umang Motiyani, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Satya Ranjan Swain, SPC with Mr.
Kautilya Birat, Adv.
101 WITH
+ W.P.(C) 3306/2021
PROCTER AND GAMBLE HOME PRODUCTS
PVT LTD .....Petitioner
Through: Mr. V. Lakshmikumaran, Mr. Yogendra
W.P.(C) 12647/2018 Page 24 of 35
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Aldak, Mr. Agrim Arora and Ms.
Umang Motiyani, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Ripudaman Bhardwaj, CGSC for
UOI.
Mr. Vivek Goyal, CGSPC with Mr.
Gokul Sharma, Adv. for UOI.
102 WITH
+ W.P.(C) 3327/2021
PROCTER AND GAMBLE HYGIENE AND
HEALTH CARE LTD .....Petitioner
Through: Mr. V. Lakshmikumaran, Mr. Yogendra
Aldak, Mr. Agrim Arora and Ms.
Umang Motiyani, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Vivek Goyal, CGSPC with Mr.
Gokul Sharma, Adv. for UOI.
103 WITH
+ W.P.(C) 7781/2022 & CM APPL. 23831/2022
SAMSUNG INDIA ELECTRONICS PVT LTD. .....Petitioner
Through: Mr. Puneet Agarwal, Ms. Sakshi Bisht,
Mr. Yuvraj Singh, Mr. Chetan Kr.
Shukla, Ms. Shruti Garg and Mr.
Himanshu Shukla, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Rakesh Kumar, CGSC.
104 WITH
+ W.P.(C) 12557/2022 & CM APPL. 38027/2022, CM APPL.
38028/2022
L OREAL INDIA PRIVATE LIMITED .....Petitioner
Through: Mr. V. Lakshmikumaran, Mr. Yogendra
Aldak, Mr. Agrim Arora and Ms.
Umang Motiyani, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
W.P.(C) 12647/2018 Page 25 of 35
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Through: Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
105 WITH
+ W.P.(C) 15169/2022
GELENMARK PHARMACEUTICAL
LIMITED AND ANR. .....Petitioners
Through: Mr. Rohan Shah, Sr. Advocate with
Mr. Mohammed Anajwalla, Adv.
versus
UNION OF INDIA AND ORS. .....Respondents
Through: Mr. Sushil Kumar Pandey, Sr. Panel
Counsel for UOI.
Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
106 WITH
+ W.P.(C) 17073/2022 & CM APPL. 54098/2022
ALLERGAN HEALTHCARE INDIA PVT. LTD. .....Petitioner
Through: Mr. Sparsh Bhargava, Ms. Ishita Far
Saiya, Mr. Apoorv Shukla, Ms.
Vanshika Taneja and Mr. Jaidev
Prasada, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
107 WITH
+ W.P.(C) 4131/2020
MS. SAMSONITE SOUTH ASIA PVT. LTD. .....Petitioner
Through: Mr. Rohan Shah, Sr. Adv. with Mr.
Mohammed Anajwalla, Adv.
versus
UNION OF INDIA & ORS. .....Respondents
Through:
108 WITH
W.P.(C) 12647/2018 Page 26 of 35
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+ W.P.(C) 7736/2020
M/S PRASAD MEDIA CORPORATION PVT. LTD. .....Petitioner
Through: Mr. V. Lakshmikumaran, Mr. Yogendra
Aldak, Mr. Agrim Arora and Ms.
Umang Motiyani, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through:
109 WITH
+ W.P.(C) 8229/2020
LITECON INDUSTRIES PVT.LTD. .....Petitioner
Through: Mr. Kumar Visalaksh, Mr. Udit Jain,
Mr. Arihant Tater, Mr. Saurabh Dugar
and Mr. Ajitesh Dayal Singh, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through:
110 WITH
+ W.P.(C) 8705/2022 & CM APPL. 26239/2022, CM APPL.
26240/2022
M/S TATA PLAY LIMITED .....Petitioner
Through: Mr. Rohan Shah, Sr. Advocate with
Mr. Mohammed Anajwalla, Adv.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Abhishek Saket, SPCG with Mr.
Manish Madhukar, Mr. Abhigyan, Ms.
Amruta Padhi & Ms. Reya Paul, Advs.
(M: 8376800073)
Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
111 WITH
+ W.P.(C) 13715/2022 & CM APPL. 45056/2022, CM APPL.
45505/2022, CM APPL. 41879/2022
NY CINEMAS LLP .....Petitioner
Through: Mr. Mihir Naniwadekar, Mr. Prateek
W.P.(C) 12647/2018 Page 27 of 35
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K. Chadha, Mr. Ruturaj Gurjar, Mr.
Sreekar Aechuri and Mr. Aniket
Chauhan & Ms. Surbhi Soni, Advs.
versus
UNION OF INDIA ORS. .....Respondents
Through: Mr. Sushil Kumar Pandey, Sr. Panel
Counsel for UOI.
Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
112 AND
+ W.P.(C) 15289/2022 & CM APPL. 47442/2022, CM APPL.
47443/2022
ANUTONE ACOUSTICS LIMITED .....Petitioner
Through: Mr. V. Lakshmikumaran, Mr. Yogendra
Aldak, Mr. Agrim Arora and Ms.
Umang Motiyani, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Sushil Kumar Pandey, SPC for
UOI.
Mr Zoheb Hossain, Mr Sanjeev Menon,
Mr. Vivek Gurnani & Ms. Pranjal
Tripathi, Advs. for NAA/CCI/DGPA.
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE SHAIL JAIN
ORDER
% 13.08.2025
1. This hearing has been done through hybrid mode.
2. All the present petitions in this batch arise out of the orders passed by the National Anti-Profiteering Authority (hereinafter, 'NAPA'). The said Authority was initially constituted under Section 171 of the Central Goods and Service Tax Act, 2017 (hereinafter, 'CGST Act') but was, thereafter, W.P.(C) 12647/2018 Page 28 of 35 This is a digitally signed order.
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3. In place of NAPA, the Competition Commission of India (hereinafter, 'CCI') was vested with the powers under the CGST Act vide Notification No. 23/2022- Central Tax dated 23rd November, 2022. Simultaneously, relevant provisions in the CGST Rules, 2017, were also omitted/amended on the same date i.e. 23rd November, 2022.
4. Finally, vide Notification No. 18/2024 dated 30th September, 2024, the Principal Bench of GST, Appellate Tribunal has been empowered to discharge the functions, which were earlier being discharged by NAPA. The said notification is extracted herein below:
5. In the present batch of writ petitions, the orders, which were passed by NAPA at the relevant point of time, have been challenged. Along with the W.P.(C) 12647/2018 Page 29 of 35 This is a digitally signed order.
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6. The Coordinate bench of this Court, vide order dated 29th January, 2024 in a batch of matters with lead matter being W.P.(C) 7743/2019 titled Reckitt Benckiser India Pvt. Ltd. v. Union of India upheld the constitutional validity of the CGST Rules and provisions of CGST Act, including Section 171 of the CGST Act and observed that the specific orders, which have been passed in each of the matters, have to be adjudicated on merits. The relevant portions of the said judgment are set out below:
"159. Section 171 of the Act, 2017 is widely worded and does not limit the scope of examination to only goods and services in respect of which a complaint is received. The scope of powers of the DGAP is provided for in Rule 129 of the Rules, 2017. From a reading of the said Rule especially the expression 'any supply of goods or services' used in sub-rule (2) of Rule 129, it is apparent that the scope of the DGAP's powers is very wide and is not limited to the goods or services in relation to which a Complaint is received. The word 'any' includes within its scope 'some' as well as 'all'.
160. In any event, the ignorance of the consumer or lack of information or surrounding complexity in the supply chain cannot be permitted to defeat the objective of a consumer welfare regulatory measure and it is in this light that the subject provision is required to be construed.
161. In the context of similar powers of investigation exercised by the Director General under the Competition Act, 2002, the Supreme Court in Excel W.P.(C) 12647/2018 Page 30 of 35 This is a digitally signed order.
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ACKNOWLEDGMENT
162. Before parting with the present batch of matters, this Court places on record its appreciation for the assistance rendered by all the learned counsel, who appeared, in particular, Mr. Amar Dave, learned Amicus Curiae, Mr. V. Lakshmikumaran and Mr. Zoheb Hossain, Advocates as they filed not only multiple written submissions but also ensured that hearing in the present batch of matters (exceeding 100 cases) was conducted in an orderly and proper manner.
TO SUM UP
163. Keeping in view the aforesaid conclusions, the constitutional validity of Section 171 of Act, 2017 as well as Rules 122, 124, 126, 127, 129, 133 and 134 of the Rules, 2017 is upheld. This Court clarifies that it is possible that there may be cases of arbitrary exercise of power under the anti-profiteering mechanism by enlarging the scope of the proceedings beyond the jurisdiction or on account of not considering the genuine basis of variations in other factors such as W.P.(C) 12647/2018 Page 31 of 35 This is a digitally signed order.
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7. The said judgment dated 29th January, 2024 has been challenged by some of the Petitioners and the said challenge is pending before the Supreme Court.
8. In the meantime, the question before this Court is whether each of the matters would have to be adjudicated on facts in these writ petitions. Mr. Rastogi, ld. Counsel for the Petitioners in some of the matters submits that the GST Appellate Tribunal is now finally functional and is already passing some orders on the issue of anti-profiteering. One such sample order has also been handed over to the Court.
9. On the other hand, Mr. Tarun Gulati, ld. Senior Counsel appearing for Petitioners in some of the matters submits that NAPA has been replaced with the GST Appellate Tribunal vide notification dated 30th September, 2024 and it is exercising original jurisdiction of the GST, therefore, it cannot be deciding appeals over orders passed by the NAPA.
10. Thus, if the matters have to be sent back to the GST Appellate Tribunal, the impugned orders passed by NAPA have to be set aside and remanded to the GST Appellate Tribunal. On the other hand, ld. Counsel appearing for the Union of India submits that they would like to seek instructions in the matter.
11. Heard ld. Counsels for the parties.
W.P.(C) 12647/2018 Page 32 of 35This is a digitally signed order.
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12. In the opinion of this Court, there are different approaches which are being suggested by various counsels for proceeding with the present batch of petitions. However, one fact that deserves to be highlighted is that NAPA has directed further investigation in some of the matters. Such investigations may actually be going on presently as well, unless there is some interim order directing otherwise.
13. The GST Appellate Tribunal is also seized of certain matters in its capacity as the original forum where such further investigations may be going on.
14. Thus, the question that arises is whether these matters ought to be relegated to the GST Appellate Tribunal and if so, in what manner and if not, in what manner the matters are to be decided on merits. The orders passed by NAPA have detailed discussion on facts, including the manner of pricing and how benefits ought to be passed on to consumers. On all these aspects, ld, counsel appearing for the parties are directed to seek instructions.
15. Insofar as the written submissions which were directed to be filed by all parties are concerned, ld. Nodal Counsel informs the Court that out of all these petitions, seven written submissions have been received in the following petitions:
W.P.(C) 12647/2018 Page 33 of 35This is a digitally signed order.
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16. In the remaining matters, however, the written submissions are yet to be filed. Let the written submissions in remaining matters be also filed within four weeks. No further opportunity shall be granted.
17. The Court is informed that on behalf of the Department, Mr. N. Venkataraman and Mr. Chetan Sharma, ld. ASGs have to argue in these matters. If so, ld. ASGs be informed of today's orders and all counsels shall be ready to make submissions on the next date of hearing.
W.P.(C) 12647/2018 Page 34 of 35This is a digitally signed order.
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18. List on 23rd September, 2025 at 2:30 PM.
19. Interim orders, wherever operating, shall continue.
PRATHIBA M. SINGH, J.
SHAIL JAIN, J.
AUGUST 13, 2025/dk/ss W.P.(C) 12647/2018 Page 35 of 35 This is a digitally signed order.
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