Delhi High Court - Orders
Zomato Hyperpure Private Limited vs Government Of Nct Of Delhi & Anr on 2 April, 2026
Author: Purushaindra Kumar Kaurav
Bench: Purushaindra Kumar Kaurav
$~58
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 4089/2026 and CM APPL. 20026/2026, CM APPL.
20028/2026
ZOMATO HYPERPURE PRIVATE LIMITED .....Petitioner
Through: Mr. Jayant Mehta, Senior Advocate
with Mr. Ashish Bhan, Mr. Aayush
Mitruka, Ms. Bhavya Shukla, Mr.
Lohitaksh Shivley, Advocates.
versus
GOVERNMENT OF NCT OF DELHI & ANR. .....Respondents
Through: Mr. Dhananjaya Mishra, Adv , Mr.
Ayan Rai, Mr. Amritesh Mohanty ,Mr
Navneet Dogra, Advocates for R-1.
Mr. Vaibhav Mishra, SPC For R-2,
UOI along with Mr. Raghav Sood,
Mr. Aditya Jha, Mr. Utsav Madan,
Mr. Satvik Bajaj , Ms. Smriti Dua,
Advocates.
CORAM:
HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
ORDER
% 02.04.2026
1. The petitioner in prayer 'c' seeks to challenge the validity of the Circular Dated 29.07.2025 issued by respondent no.1-Collector of Stamps (HQ).
2. According to the petitioner by way of the aforesaid Circular, the authority concerned has breached the mandate under the Finance Act, 2019 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 02/04/2026 at 22:00:38 (hereinafter 'the Finance Act'), whereby, amongst other, the Section 9A in the Stamp Act, 1899 (hereinafter 'the Stamp Act') has been inserted.
3. The respondents seek to justify the Circular dated 29.07.2029 on the ground that the issuance of shares is separate from the transfer of shares. The amendment made by the Parliament through the Finance Act in the Stamp Act, would not take away the power of the State under the relevant Constitutional Entries. Various other submissions have been made to justify the action.
4. Looking at the controversy involved herein, the Court finds that the validity of the Circular dated 29.05.2025 will have to be determined keeping in mind the Constitutional entry 91 of the Union List and entry 63 of the State List of the 7th Schedule, and the amendment made by virtue of Finance Act.
5. The Court, thus, finds that the Circular dated 29.07.2025 will have a wider ramification touching upon various legal issues.
6. The Roster dated 05.01.2026 would require the matter challenging the Constitutional validity of the notification to be listed before the Division Bench.
7. Let the Registry to examine the aforesaid position and to list on 06.04.2026 before the appropriate Bench subject to any further directions to be passed by the Hon'ble Chief Justice.
PURUSHAINDRA KUMAR KAURAV, J APRIL 2, 2026 aks 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 02/04/2026 at 22:00:38