Delhi High Court - Orders
Lifestyle International Pvt. Ltd vs Union Of India & Ors on 23 September, 2025
Author: Prathiba M. Singh
Bench: Prathiba M. Singh
$~45
* 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: Mr. Ruchesh Sinha, SSC with Ms.
Upasna Vashistha, Adv.
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE SHAIL JAIN
ORDER
% 23.09.2025
1. This hearing has been done through hybrid mode.
2. This petition is a part of a batch of petitions that 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 disbanded due to various amendments.
3. In the present petition, the order dated 25th September, 2018, which was passed by NAPA at the relevant point of time, has been challenged. Along with the said order, challenge has also been raised to Rules 126, 133, 176 of the CGST Rules, 2017 and other provisions of the CGST Act and Rules.
4. It is noticed that there are two matters of the Petitioner i.e. M/s Lifestyle International Pvt. Ltd. that pertain to the same issue. However, only the present matter has been listed today. Accordingly, the second matter being W.P.(C) 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 25/09/2025 at 22:02:19 11253/2019 titled Lifestyle International Pvt. Ltd. v. Union of India & Ors. also be listed with the present matter.
5. None appears for the Department. Mr. Sinha, ld. Counsel, who is present in Court may seek instructions and also file written submissions in both the matters.
6. List both the matters on 4th December 2025.
PRATHIBA M. SINGH, J.
SHAIL JAIN, J.
SEPTEMBER 23, 2025 kk/ss 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 25/09/2025 at 22:02:19