BONNE SANTE vs UNION OF INDIA & ORS.

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* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 7743/2019
RECKITT BENCKISER INDIA PRIVATE LIMITED ….. Petitioner
Through: Mr. P. Chidambaram, Senior Advocate with Mr. R. Jawahar Lal, Mr. Siddharth Bawa Mr. Anuj Garg, Mr. Mohit Sharma and Ms. Harshita Advocates. Mr.Amar Dave, Amicus Curiae with Mr. Vikramaditya Bhaskar, Advocate.
versus
UNION OF INDIA THROUGH: ITS SECRETARY & ORS.
Through: ….. Respondents Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach,
Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
Mr.Asheesh Jain, CGSC with Mr. Gaurav Kumar Advocate for R-1
Mr.Farman Ali, Advocate with Ms.Usha and Mr.Krishan Kumar, Advocates for R-2
& 3
+ W.P.(C) 10999/2018

M/S PYRAMID INFRATECH PRIVATE LIMITED ….. Petitioner
Through: Mr.Abhishek A Rastogi, Ms. Pooja M. Rastogi, Ms. Meenal Songire and Mr. Ajay Singh. Advs.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach,
Ms. Abhipriya Rai, Mr.Vivek Gaurav, Mr.

W.P.(C) 7743/2019 & other connected matters Page 1 of 142

Kartik Sabharwal and Ms.Manisha Dubey,
Advocates for NAA and DGAP.
Mr. Aditya Singla, SSC with Ms. Charu
Sharma, Advocate for R-4.
Ms. Pratima N. Lakra, CGSC with
Ms.Vanya Bajaj and Mr. Kashish G.
Baweja, Advocates for UOI.
Mr. Vinod Diwakar, CGSC with
Mr. Olson Nair, Advocate for UOI.

+ W.P.(C) 12444/2018
MASCOT BUILDCON PRIVATE LIMITED ….. Petitioner
Through: Mr.Aseem Mehrotra, Adv.
Versus
NATIONAL ANTI-PROFITEERING AUTHORITY & ORS. ….. Respondents
Through: Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP. Mr.Farman Ali, SPC with Mr.Athar Raza Farooqui, Advocate for UOI.

+ W.P.(C) 12647/2018
LIFESTYLE INTERNATIONAL PVT. LTD. ….. Petitioner
Through: Mr. Tarun Gulati, Sr. Advocate with Mr.Sparsh Bhargava with Ms.Ishita Farsaiya, Advocate.
Versus

W.P.(C) 7743/2019 & other connected matters Page 2 of 142

UNION OF INDIA & ORS. ….. Respondents
Through Mr. Anurag Ahluwalia, CGSC with Mr.Milind Nagpal Advocate for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ 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, Advocates.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Anurag Ahluwalia, CGSC with Mr.Milind Nagpal Advocate for UOI. Ms.Aakanksha Kaul, Advocate with Ms.Versha Singh and Mr.Aman Sahani & Ms. Rhea, Advocates for UOI. Mr.Zoheb Hossain, Sr.Standing Counsel with Mr.Vivek Gurnani, Mr. Sanjeev Menon, Ms. Sejal Aneja, Advocates for NAA/DGAP.

+ W.P.(C) 378/2019

HINDUSTAN UNILEVER LIMITED ….. Petitioner
Through: Mr.Ajay Bhargava, Ms.Vanita Bhargava and Mr.Nikitha Shenoy, Advs.

Versus

UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Vikrant N. Goyal, Advocate with Mr.Nitin Chandra and Mr.Jeet Chakravarti, Advocates for UOI. Mr.Harish Vaidyanathan Shankar, CGSC with Mr.Srish Kumar Mishra, Mr.Sagar Mehlawat and Mr.Alexander Mathai Paikaday, Advocates. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 1418/2019 & CM APPL. No.6501/2019
M/S J.P. & SONS THROUGH:
SHRI ANKIT KHANDELWAL, PROPRIETOR ….. Petitioner

Through: Mr.Ajay Bhargava, Ms.Vanita Bhargava, Mr.Aseem Chaturvedi and Mr.Sahil Siddiqui, Advs.
Versus
NATIONAL ANTI-PROFITEERING AUTHORITY THROUGH: ITS SECRETARY & ORS. ….. Respondents
Through: Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP. Mr. Kamal Sawhney,, Mr. Deepak Thackur, Ms. Aakansha Wadhwani, Advocates for R-4.

+ W.P.(C) 1655/2019
M/S EXCEL RASAYAN PRIVATE LIMITED ….. Petitioner
Through: Mr.Abhishek A Rastogi, Ms. Pooja M. Rastogi, Ms. Meenal Songire & Mr. Ajay Singh, Advs.
versus UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Ravi Prakash, CGSC with Ms. Astu Khandelwal, Advocates for UOI. Ms.Akanksha Kaul, Advocate with Ms. Versha Singh Advs for UOI. Mr.Gyanendra Singh, Advocate. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 2347/2019
JUBILANT FOODWORKS LTD. & ANR. ….. Petitioners
Through: Mr. V. Lakshmikumaran, Mr. Karan Sachdev, Mr. Yogendra Aldak with Mr.Agrim Arora, Advocates.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Ravi Prakash, CGSC with Ms. Astu Khandelwal, Advocates for UOI. Mr.Bhagvan Swarup Shukla, CGSC with Mr.R.R.Mishra, Advocate for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal

Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 3759/2019
MASCOT BUILDCON PRIVATE LTD. ….. Petitioner
Through: Mr.Aseem Mehrotra, Adv.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Harish Vaidyanathan Shankar CGSC, Mr. Srish Kumar Mishra, Mr. Sagar Mehlawat and Mr. Alexander Mathai Paikaday, Advocates for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 4213/2019
ABBOTT HEALTHCARE PRIVATE LIMITED & ANR. ….. Petitioners Through: Mr.Ajay Bhargava, Ms.Vanita Bhargava and Ms. Nikhitha Shenoy, Advs.
Versus UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Ripu Daman Bhardwaj, CGSC with Mr. Kushagra Kumar, Advocate for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal

Aneja and Ms.Manisha, Advocates for NAA and DGAP.
+ W.P.(C) 5558/2019 & CM APPL.No.24368/2019 UNICHARM INDIA PVT. LTD. ….. Petitioner
Through: Mr.Rupender Sinhmar, Mr.Prahlad Singh, Mr.K. Gurumurthy, Advs.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Ravi Prakash, CGSC with Ms. Astu Khandelwal, Advocates for UOI. Mr. Anurag Ahluwalia, CGSC with Mr.Milind Nagpal Advocate for UOI. Mr.Farman Ali Magrey with Ms.Usha Jamnal and Mr.Krishan Kumar, Advocates for R-2&3. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 8162/2019
AFFINITI ENTERPRISES ….. Petitioner
Through: Mr. R. Jawahar Lal, Mr. Siddharth Bawa Mr. Anuj Garg, Mr. Mohit Sharma and Ms. Harshita, Advocates.
Versus
UNION OF INDIA THROUGH: ITS SECRETARY & ORS. ….. Respondent
Through: Mr.Abhay Prakash Sahay, CGSC, Ms. Mannu Singh, Mr.Kunal Dhawan, Ms.Swayamprabha, Advs for UOI.

Mr. Ravi Chawla, St. Counsel for NAA
with Mr. Avneesh Kumar Upadhyay,
Advocate.
Mr. Zoheb Hossain, Sanjeev Menon,
Mr.Vivek Gurnani, Mr. Kavish Garach,
Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal
Aneja and Ms.Manisha, Advocates for
NAA and DGAP.

+ W.P.(C) 7910/2019 & CM APPL.No.32779/2019
SALARPURIA REAL ESTATE PVT. LTD ….. Petitioner
Through: Mr.Abhishek A Rastogi, Ms. Pooja M. Rastogi, Ms. Meenal Songire & Mr. Ajay Singh, Advs.
Versus UNION OF INDIA & ORS. ….. Respondents Through: Mr. Bhagwan Swarup Shukla, CGSC with Mr Saksham Sethi, GP, Mr. Sarvan Kumar, Advocate for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 7911/2019
SATTVA DEVELOPERS PVT. LTD ….. Petitioner
Through: Mr.Abhishek A Rastogi, Ms. Pooja M. Rastogi, Ms. Meenal Songire & Mr. Ajay Singh, Advs
Versus
UNION OF INDIA & ORS. ….. Respondents Through: Mr. Manish Mohan, CGSC with Mr. Devendra Kumar, Advocate for UOI.

Mr.Abhay Prakash Sahay, CGSC, Ms.
Mannu Singh, Mr.Kunal Dhawan,
Ms.Swayamprabha, Advs for UOI.
Mr.Gyanendra Singh, Advocate.
Mr. Zoheb Hossain, Sanjeev Menon,
Mr.Vivek Gurnani, Mr. Kavish Garach,
Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal
Aneja and Ms.Manisha, Advocates for
NAA and DGAP.

+ W.P.(C) 8078/2019
M/S SATYA ENTERPRISES ….. Petitioner
Through: Mr.Sumit K Batra and Mr.Manish Khurana, Advocates.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Sushil Kumar Pandey, SPC with Mr. Neha Yadav, Mr. Kuldeep Singh, Advocates for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP. Mr.Satyakam, ASC with Mr. Pradyut Kashuyap,Adocate for GNCTD. Mr. Ashish Verma and Mr. Debopriya Moulik, Advocates

+ W.P.(C) 9053/2019
UNICHARM INDIA PVT. LTD ….. Petitioner
Through: Mr.Rupender Sinhmar, Mr.Prahlad Singh, Advs.
Versus

UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Ravi Prakash, CGSC with Ms. Astu Khandelwal, Advocates for UOI. Mr.Farman Ali with Ms.Usha Jamnal and Mr.Krishan Kumar, Advocates for R-2 &
3.

+ W.P.(C) 11253/2019 & CM APPL. No.46337/2019
LIFESTYLE INTERNATIONAL PVT. LTD. ….. Petitioner
Through: Mr. Tarun Gulati, Sr. Advocate with Mr.Sparsh Bhargava with Ms.Ishita farsaiya, Advocate.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Viraj R. Datar, Sr. Advocate with Mr. Nitish Chaudhary, Advocate for R-1 with R-1 present-in-person. Mr. Rajesh Kumar with Ms.Ramneet Kaur, Advocates for UOI. Mr.Apoorv Kurup, CGSC with Mr.Shivansh Dwivedi, Advocate for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 12355/2019
PARAMOUNT, PROPBUILD PVT. LTD. ….. Petitioner Through: Mr.Abhishek Choudhary, Advocate.
Versus

UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Ruchir Mishra, Mr. Mukesh Kr.Tiwari, Ms. Reba Jena Mishra and Ms. Poonam Shukla, Advocates for UOI. Mr.Bhagwan Swaroop Shukla, CGSC with Mr.Sarvan Kumar Shukla, Advocate. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 12717/2019
BHARTIYA CITY DEVELOPERS PVT LTD ….. Petitioner
Through: Mr.Abhishek A Rastogi, Ms. Pooja M. Rastogi, Ms. Meenal Songire & Mr. Ajay Singh, Advs
Versus UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Vikram Jetly CGSC and Ms.Shreya Jetly, Adv. for UOI Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 12847/2019 & CM APPL.No.52474/2019
RAMPRASTHA PROMOTERS AND DEVELOPERS PVT. LTD. ….. Petitioner
Through: Mr.Puneet Agrawal, Advocate with Mr.Prem Kandpal, Mr.Ketan Jain and Mr.Chetan Kumar Shukla Advocates.
Versus

UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Vikram Jetly CGSC and Ms.Shreya Jetly, Adv. for UOI. Mr.Farman Ali, Advocate with Mr.Krishan Kumar and Ms.Usha Jamnal, Advs. For UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP. Ms. Sonu Bhatnagar, Sr. Standing Counsel, with Ms. Venus Mehrotra, Adv. & Ms. Kanak Grover, Adv. for R-2 & 5. Mr.Jatin Puniyani, GP for UOI.

+ W.P.(C) 969/2020 & CM APPL.5342/2020
NESTLE INDIA LTD. & ANR. ….. Petitioners
Through: Mr. V. Lakshmikumaran, Mr. Karan Sachdev, Mr. Yogendra Aldak with Mr.Agrim Arora, Advocates.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Kirtiman Singh, CGSC, Mr.Waize Ali Noor, Mr. Varun Rajawat, Ms. Shreya V Mehra and Ms.Vidhi Jain, Advocates for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 1171/2020

IFB INDUSTRIES LTD, ….. Petitioner Through: Mr. S. Ganesh, Senior Advocate with Mr.
U.A. Rana and Mr. Himanshu Mehta, Advocates
Versus
NATIONAL ANTI-PROFITEERING AUTHORITY & ANR. ….. Respondents
Through: Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP. Mr. Dev P Bhardwaj and Mr. Sarthak Anand, Advoctates for UOI

+ W.P.(C) 1406/2020 & CM APPL. No.4879/2020
M/S FRIENDS LAND DEVELOPERS ….. Petitioner
Through: Mr.Prakash Kumar, Adv.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Rajesh Kumar with Ms.Ramneet Kaur, Advocates for UOI. Ms.Sonia Sharma, Advocate with Ms. Purva Chugh, Advocate for R-2 & 3. Ms. Sonu Bhatnagar, Sr. Standing Counsel with Ms. Venus Mehrotra, Adv. & Ms. Kanak Grover, Advs for R-4 & 5 Mr.Jatin Puniyani, GP for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach,
Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal

W.P.(C) 7743/2019 & other connected matters Page 13 of 142

Aneja and Ms.Manisha, Advocates for NAA and DGAP.
+ W.P.(C) 1780/2020 JOHNSON & JOHNSON PVT.LTD ….. Petitioner
Through: Mr. V. Lakshmikumaran, Mr. Karan Sachdev, Mr. Yogendra Aldak with Mr.Agrim Arora, Advocates.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Vikram Jetly CGSC and Ms. Shreya Jetly, Adv. for UOI/R-1 Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP. Ms. Sonu Bhatnagar with Ms. Venus Mehrotra, Adv. & Ms. Kanak Grover, Adv. for R-4.

+ W.P.(C) 2083/2020 & CM APPL.No.7369/2020
FUSION BUILDTECH PVT LTD ….. Petitioner
Through: Mr.Abhishek A Rastogi, Ms. Pooja M. Rastogi, Ms. Meenal Songire & Mr. Ajay Singh, Advs
Versus UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Rajesh Kumar with Ms.Ramneet Kaur, Advocates for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

Mr. Aman Malik, Advocate for R-2 &
3/NAA.
Ms. Sonu Bhatnagar, Sr. Standing Counsel,
with Ms. Venus Mehrotra, Adv. & Ms.
Kanak Grover, Adv. for R-4

+ W.P.(C) 2084/2020 & CM APPL. No.7371/2020
ASTER INFRAHOME PVT LTD ….. Petitioner
Through: Mr.Abhishek A Rastogi, Ms. Pooja M. Rastogi, Ms. Meenal Songire & Mr. Ajay Singh, Adv
Versus
UNION OF INDIA & ORS. ….. Respondents Through: Mr. Rajesh Kumar with Ms.Ramneet Kaur, Advocates for UOI.
Mr.Samir Malik, Adv. for NAA.
Ms. Sonu Bhatnagar, Sr. Standing Counsel,
with Ms. Venus Mehrotra, Adv. & Ms.
Kanak Grover, Adv. for R-4.

+ W.P.(C) 2445/2020
MIS SARVPRIYA SECURITIES PVT. LTD ….. Petitioner
Through: Mr.Puneet Agrawal, Advocate with Mr.Prem Kandpal, Mr.Ketan Jain and Mr.Chetan Kumar Shukla Advocates.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Aman Malik, Advocate for R-2 & 3/NAA. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal

Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 2490/2020
JOHNSON & JOHNSON PVT LTD ….. Petitioner
Through: Mr. V. Lakshmikumaran, Mr. Karan Sachdev, Mr. Yogendra Aldak with Mr.Agrim Arora, Advocates.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 2742/2020 & CM APPL. No.9552/2020
ACME HOUSING INDIA PVT. LTD. ….. Petitioner
Through: Mr.Prateek Bansal, Advocate.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Samir Malik, Advocate for R-2&3. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 3737/2020

PHIILIPS INDIA LIMITED. ….. Petitioner

Through: Mr.Shashank Shekhar with Mr.Siddharth Rajkonwar, Advs.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Vipul Agrawal with Mr.Gibran Naushad, Jr.Standing Counsel and Ms.Shakshi Sherwal, Advocates for Revenue. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP. Ms. Sonu Bhatnagar, Sr. Standing Counsel, with Ms. Venus Mehrotra, Adv. & Ms. Kanak Grover, Adv. for R-5 to R-7. Ms. Mansie Jain, Adv for R-8. Mr.Jatin Puniyani, GP for UOI.

+ W.P.(C) 3910/2020
MACROTECH DEVELOPERS LTD. (FORMERLY KNOWN AS M/S LODHA DEVELOPERS LTD.) & ANR ….. Petitioners Through: Mr. Kamal Sawhney, Mr.Deepak Thackur and Ms. Aakansha Wadhwani, Advocates
Versus
UNION OF INDIA & ORS ….. Respondents
Through: Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for
NAA and DGAP.

W.P.(C) 7743/2019 & other connected matters Page 17 of 142

Mr.Vikramaditya Bhaskar, Adv.
Mr.Amar Dave, Amicus Curiae with Mr.
Vikramaditya Bhaskar, Advocate.

+ W.P.(C) 3911/2020
M/S NANI RESORTS AND FLORICULTURE PVT. LTD. ….. Petitioner
Through: Mr.Puneet Agrawal, Advocate with Mr.Prem Kandpal, Mr.Ketan Jain and Mr.Chetan Kumar Shukla Advocates..
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP. Mr.Rajeev K Panday, AAG, Mr.Rajeev M. Roy, Mr. P. Srinivasan, Advs. for R-5 Ms. Sonu Bhatnagar, Sr. Standing Counsel, with Ms. Venus Mehrotra, Adv. & Ms. Kanak Grover, Adv. for R-6 & 7. Mr. Abhishek Saket, Advocate.

+ W.P.(C) 4131/2020
MS. SAMSONITE SOUTH ASIA PVT. LTD ….. Petitioner
Through: Mr. Rohan Shah, Adv.

Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Asheesh Jain, CGSC with Mr. Gaurav Kumar Advocate for R-1 Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach,

Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal
Aneja and Ms.Manisha, Advocates for
NAA and DGAP.
Ms. Sonu Bhatnagar, Sr. Standing Counsel,
with Ms. Venus Mehrotra, Adv. & Ms.
Kanak Grover, Adv.

+ W.P.(C) 4345/2020
RECKITT BENCKISER INDIA PRIVATE LIMITED ….. Petitioner
Through: Mr. P. Chidambaram, Senior Advocate with Mr. R. Jawahar Lal, Mr. Siddharth Bawa Mr. Anuj Garg, Mr. Mohit Sharma and Ms. Harshita Advs.
versus
UNION OF INDIA AND ORS & ORS. ….. Respondents
Through: Mr.Asheesh Jain, CGSC with Mr. Gaurav Kumar, Ms.Ankita Kedia and Ms.Ria Khanna, Advocates for R-1. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 4348/2020
APEX MEADOWS PVT LTD ….. Petitioner
Through: Mr. V. Lakshmikumaran, Mr. Karan Sachdev, Mr. Yogendra Aldak with Mr.Agrim Arora, Advocates.
Versus
UNION OF INDIA & ORS. ….. Respondents Through: Ms. Neha Malik, Adv. for NAA and DGAP.

Mr. M. Rambabu, Ms. Prity Kumari and
Mr.N.Eswara Rao, Advs. for R-4.
Mr. Zoheb Hossain, Sanjeev Menon,
Mr.Vivek Gurnani, Mr. Kavish Garach,
Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal
Aneja and Ms.Manisha, Advocates for
NAA and DGAP.

+ W.P.(C) 4375/2020
M/S PATANJALI AYURVED LTD ….. Petitioner
Through: Mr. Priyadarshi Manish, Mrs. Anjali Jha Manish, Mr.Saksham Garg and Ms.Ankita, Advs.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 4516/2020
MCNROE CONSUMER PRODUCTS PVT. LTD. ….. Petitioner
Through: Mr.Tarun Gulati, Sr.Advocate with Mr. Kumar Visalaksh, Mr. Udit Jain, Mr. Arihant Tater, Mr. Saurabh Dugar and Mr. Ajitesh Dayal Singh, Advocates.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP. Mr.Farman Ali with Ms.Usha Jamnal and Mr.Krishan Kumar, Advocates for UOI.

+ W.P.(C) 4607/2020

AFFINITI ENTERPRISES ….. Petitioner
Through: Mr. R. Jawahar Lal, Mr. Siddharth Bawa Mr. Anuj Garg, Mr. Mohit Sharma and Ms. Harshita, Advs.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Farman Ali with Ms.Usha Jamnal and Mr.Krishan Kumar, Advocates for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP. Mr. Ravi Chawla, St. Counsel for NAA with Mr. Avneesh Kumar Upadhyay, Advocate

+ W.P.(C) 4824/2020 & CM APPL.No.2183/2021
M/S CILANTRO DINERS PVT. LTD ….. Petitioner
Through: Mr.Nikhil Gupta, Mr. Vipin Upadhyay, Mr. Prince Nagpal and Mr. Rochit Abhishek, Advocates
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Farman Ali with Ms.Usha Jamnal and Mr.Krishan Kumar, Advocates for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 4957/2020
WHIRLPOOL OF INDIA LTD Through:
Versus
UNION OF INDIA & ORS. Through: Mr.Rony John, Mr.Piyush Swami and Mr.Arshdeep Singh and Mr.Anuj Dubey, Advocates for R-2 and 3.
….. Petitioner Mr. V. Lakshmikumaran, Mr. Karan Sachdev, Mr. Yogendra Aldak with Mr.Agrim Arora, Advocates.
….. Respondents Mr.Farman Ali with Ms.Usha Jamnal and Mr.Krishan Kumar, Advocates for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP. Ms. Sonu Bhatnagar, Sr. Standing Counsel, with Ms. Venus Mehrotra, Adv. & Ms. Kanak Grover, Adv. for R-5.

+ W.P.(C) 5347/2020 & CM APPL. No.23558/2020 GAURSONS REALTECH PVT LTD ….. Petitioner
Through:
Versus UNION OF INDIA & ORS. Through:
Mr. Monish Panda, Advocate with Mr.Mrinal Bharat Ram and Mr. Gaurav Dabas, Advocates.
….. Respondents Mr.Bhagwan Swarup Shukla, CGSC with Mr. Sarvan Kumar and Mr. Saksham Sethi, Advocates for UOI. Mr.Farmaan Ali with Ms.Usha Jamnal and

Mr.Krishan Kumar, Advocates for UOI.

W.P.(C) 7743/2019 & other connected matters Page 22 of 142

Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 5798/2020
RAMPRASTHA PROMOTERS AND DEVELOPERS PVT. LTD. ….. Petitioner
Through: Mr.Puneet Agrawal, Advocate with Mr.Prem Kandpal, Mr.Ketan Jain and Mr.Chetan Kumar Shukla Advocates..
Versus UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Anil Soni, CGSC for UOI with Mr. Devvrat Yadav, Advocate. Ms. Sonu Bhatnagar with Ms. Nishta Mittal and Ms. Monica Benjamin, Advs for R-2 to 6, 8 & 7. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP. Ms.Akanksha Kaul, Advocate with Ms. Versha Singh Advs for UOI. Ms. Alpana Singh & Mr. P. Pandey, Advocates for R-3

+ W.P.(C) 5979/2020 & CM APPL. No.21655/2020
EMAAR MGF LAND LTD ….. Petitioner
Through: Mr. V. Lakshmikumaran, Mr. Karan Sachdev, Mr. Yogendra Aldak with Mr.Agrim Arora, Advocates.
Versus

UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Ravi Prakash, CGSC with Ms. Astu Khandelwal, Advocate for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP. Mr. Parangat Pandey and Ms. Alpana Singh, Advocates for R-3. Mr. Satish Kumar, Sr. Standing Counsel.
+ W.P.(C) 6671/2020 GAURAV SHARMA FOOD INDUSTRIES ….. Petitioner
Through: Mr. Nikhil Gupta, Mr. Vipin Upadhyay, Mr. Prince Nagpal & Mr. Rochit, Advocates
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Vivek Goyal, Advocate with Mr.Gokul Sharma, Advocate and Mr.Shivam Singh, Advocates for R-1. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 7412/2020 & CM APPL. No.24800/2020
SAMSUNG INDIA ELECTRONICS PVT LTD ….. Petitioner
Through: Mr. Tushar Jaswal, Mr. Rahul Sateeja with Mr.Pranav Bansal and Mr. Sanyam Agarwal, Advs.
Versus

UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Farman Ali, Advocate with Mr.Krishan Kumar and Ms.Usha Jamnal, Advs. for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 7736/2020
M/S PRASAD MEDIA CORPORATION PVT LTD ….. Petitioner
Through: Mr. V. Lakshmikumaran, Mr. Karan Sachdev, Mr. Yogendra Aldak with Mr.Agrim Arora, Advocates.
Versus UNION OF INDIA & ORS. ….. Respondents
Through: Ms.Aakanksha Kaul, Advocate with Ms.Versha Singh and Mr.Aman Sahani & Ms. Rhea, Advocates for UOI. Ms. Sonu Bhatnagar, Sr. Standing Counsel, with Ms. Venus Mehrotra, Adv. & Ms. Kanak Grover, Adv. for R-4. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 8229/2020
LITECON INDUSTRIES PVT.LTD. ….. Petitioner
Through: Mr. Kumar Visalaksh with Mr. Udit Jain, Mr. Arihant Tater, Mr. Saurabh Dugar and Mr. Ajitesh Dayal Singh, Advocates.
Versus

UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Farman Ali, Advocate with Mr.Krishan Kumar and Ms.Usha Jamnal, Advs. for UOI Mr. Vipul Agrawal with Mr.Gibran Naushad, Jr.Standing Counsel, Ms.Shakshi Shairwal and Mr.Vaibhav, Advocates for Revenue. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 8751/2020 & CM APPL.No.28192/2020
M/S SIGNATURE BUILDERS PVT. LTD. ….. Petitioner
Through: Mr.Puneet Agrawal, with Mr.Prem Kandpal, Mr.Ketan Jain and Mr.Chetan Kumar Shukla Advocates..
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Harish Vaidyanathan Shankar, CGSC with Mr.Srish Kumar Mishra, Mr.Sagar Mehlawat, Ms. Manpreet Kaur Bhasin and Mr.Alexander Mathai Paikaday, Advocates for UOI. Ms. Sonu Bhatnagar,Ms. Venus Mehrotra, Adv. & Ms. Kanak Grover, Adv. for R-2. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 9146/2020 & CM APPL. No.29630/2020

LITE BITE TRAVELS FOODS PVT LTD ….. Petitioner
Through: Mr. V. Lakshmikumaran, Mr. Karan Sachdev, Mr. Yogendra Aldak with Mr.Agrim Arora, Advocates.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Satish Kumar, Sr.standing counsel with Ms.Vaishali Goyal and Mr.Dhruv, Advocates for R-1. Mr.Ashwini Chawla, Adv. for R-2 & R-3. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 9931/2020
M/S NIRALA PROJECT PVT LTD. ….. Petitioner
Through: Mr.Puneet Agrawal, Advocate with Mr.Prem Kandpal, Mr.Ketan Jain and Mr.Chetan Kumar Shukla Advocates.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Farman Ali, Advocate with Mr.Krishan Kumar and Ms.Usha Jamnal, Advs. for UOI Ms. Aakanksha Kaul, Advocate. Ms. Neha Malik, Adv. for R-3 & 4

+ W.P.(C) 9934/2020 & CM APPL. Nos.31623-24/2020

M/S S3 BUILDWELL LLP ….. Petitioner
Through: Mr.Puneet Agrawal, Advocate with Mr.Prem Kandpal, Mr.Ketan Jain and Mr.Chetan Kumar Shukla Advocates.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Ms.Aakanksha Kaul, Mr.Manek Singh, Mr.Aaman Sahani, Advocates for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 9935/2020 & CM APPL. Nos.31625-26/2020
M/S JMK HOLDINGS PVT LTD. ….. Petitioner
Through: Mr.Prem Kandpal, Advocate with Mr.Ketan Jain and Mr.Chetan Kumar Shukla Advocates.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Ms.Aakanksha Kaul, Advocate with Ms.Versha Singh and Mr.Aman Sahani & Ms. Rhea, Advocates for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 10901/2020 & CM APPL. 34162-34163/2020

S.C. JOHNSON PRODUCTS PVT. LTD. ….. Petitioner
Through: Mr.Rajat Bose with Mr.Ankit Sachdeva and Ms. Shohini Bhattacharya, Advs.
Versus
UNION OF INDIA, THROUGH ITS SECRETARY & ORS.
….. Respondents

Through: Ms.Nidhi Raman, CGSC with Mr.Zubin Singh and Mr. Debar Chan De, Advocates for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 10932/2020 & CM APPLs..34237-34238/2020 AND 8172/2022
M/S EMAAR MGF LAND LTD ….. Petitioner
Through: Mr. V. Lakshmikumaran, Mr. Karan Sachdev, Mr. Yogendra Aldak with Mr.Agrim Arora, Advocates.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Ravi Prakash, CGSC with Mr.Farmaan Ali, Mr.Manas Tripathi and Ms.Shruti Shivkumar, Advocate for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
Ms.Neha Malik, Advocate for R-4.

Mr. Satish Kumar, Sr. Standing Counsel
for respondent No.3.
Ms. Neha Malik, Adv. for NAA and
DGAP.

+ W.P.(C) 990/2021
M/S BPTP LTD. ….. Petitioner Through: Mr.Kishore Kunal and Ms. Ankita Prakash & Mr. Anuj Kumar, Advs. Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Asheesh Jain, CGSC with Mr. Gaurav Kumar, Advocate for R-1 Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP. Ms. Sonu Bhatnagar, Sr. Standing Counsel, with Ms. Venus Mehrotra, Adv. & Ms. Kanak Grover, Adv. for R-4.

+ W.P.(C) 997/2021 & CM No.2721/2021
M/S MAN REALTY LTD & ANR. ….. Petitioners
Through: Mr. V. Lakshimkumaran, Mr. Karan Sachdev, Mr. Yogendra Aldak with Mr.Agrim Arora, Advocates.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Farman Ali, Advocate with Mr.Krishan Kumar and Ms.Usha Jamnal, Advs. for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach,
Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal

W.P.(C) 7743/2019 & other connected matters Page 30 of 142

+ W.P.(C) 1357/2021
M/S INFINITI RETAIL LTD Through:
Versus

UNION OF INDIA AND ORS. Through:
+ W.P.(C) 1366/2021
Aneja and Ms.Manisha, Advocates for NAA and DGAP.
….. Petitioner Mr.Rohan Shah, Mr.Mihir Deshmukh, Mr.Rajat Mittal, Mr. Jay Gandhi and Ms. Megha, Advocates.
….. Respondents Mr. Dev. P. Bhardwaj, CGSC for UOI with Mr. Sachin Singh and Ms. Chaahat Khanna, Advs. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

M/S TATA STARBUCKS PRIVATE LIMITED ….. Petitioner Through: Mr. Rohan Shah, Advocate
Versus

UNION OF INDIA & ORS. ….. Respondents Through: Mr. Rohan Shah, Mr. S. Mahesh Sahasranaman and Mr. S. Rajan, Advocates for UOI Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 1593/2021 & CM APPL. No.4529/2021

RAYMOND CONSUMER CARE LTD. ….. Petitioner

Through: Mr. V. Lakshmikumaran, Mr. Karan Sachdev, Mr. Yogendra Aldak with Mr.Agrim Arora, Advocates.
Versus
UNION OF INDIA & ORS. Through: ….. Respondents Ms.Amrita Prakash, CGSC with Mr.Vishal Ashwani Mehta, Advocate for UOI Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
+ W.P.(C) 1765/2021
M/S LE REVE Through: Versus ….. Petitioner Mr.Nikhil Gupta, Mr.Vipin Upadhayay, Mr. Prince Nagpal and Mr.Rochit Abhishek, Advs.
UNION OF INDIA & ORS. Through: ….. Respondents Mr.Rishabh Sahu with Mr. Sameer Sharma Advs. for UOI.
Mr.Ashwini Chawla, Adv. for R-2 & 3. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 1766/2021

NEEVA FOODS PVT. LTD ….. Petitioner
Through: Mr.Nikhil Gupta, Mr.Vipin Upadhayay, Mr. Prince Nagpal and Mr.Rochit Abhishek, Advs.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Aditya Dewan, Advocate Mr.Zoheb Hossain, Sr.Standing Counsel with Mr.Vivek Gurnani, Mr. Sanjeev Menon, Ms. Sejal Aneja, Advocates for NAA/DGAP.

+ W.P.(C) 1852/2021 & CM Nos.5359/2021, 29026-29027/2021
M/S SUBWAY SYSTEMS INDIA PVT LTD ….. Petitioner
Through: Versus UNION OF INDIA & ORS. Through:
Mr. Abshishek A. Rastogi and Mr.Pratyush Prava Saha, Advocates.
….. Respondents Mr.Satya Ranjan Swain, Sr.PC, Mr.Kautilya Birat, Adv. for R-1/UOI Mr.Zoheb Hossain, Sr.Standing Counsel with Mr.Vivek Gurnani, Mr. Sanjeev Menon, Ms. Sejal Aneja, Advocates for NAA/DGAP.
+ W.P.(C) 1951/2021 & CM APPL. Nos.5705-06/2021 M/S SUB WEST RESTAURANTS LLP ….. Petitioner
Through: Mr.Abhishek A Rastogi, Adv. Versus

UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Anshuman, Sr.Panel Counsel with Mr. Piyush Ahluwalia, Advocate for R-1. Mr.Aditya Dewan, Advs. for R-3/NAPA. Ms. Sonu Bhatnagar with Ms. Venus Mehrotra, Adv. & Ms. Kanak Grover, Adv. for R-4. Ms.Talish Ray, Adv. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
+ W.P.(C) 2440/2021 BONNE SANTE ….. Petitioner Through: Mr.Nikhil Gupta, Mr.Vipin Upadhayay, Mr. Prince Nagpal and Mr.Rochit Abhishek, Advs.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Ms. Pratima N. Lakra, CGSC with Ms.Vanya Bajaj and Mr. Kashish G. Baweja, Advocates for UOI. Mr.Rony John, Mr.Piyush Swami, Mr.Arshdeep Singh and Mr.Anuj Dubey, Advocates for R-2 and 3.

+ W.P.(C) 2676/2021 & CM APPL.7906-07/2021
HORIZON PROJECTS PRIVATE LIMITED ….. Petitioner
Through: Mr. Kumar Visalaksh with Mr. Udit Jain, Mr. Arihant Tater, Mr. Saurabh Dugar and Mr. Ajitesh Dayal Singh, Advocates.
Versus

UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Rajesh Kumar with Ms.Ramneet Kaur, Advocates for UOI. Mr.Parangat Pandey and Ms. Alpana Singh, Advocates for R-3.
+
W.P.(C) 2785/2021 & CM APPL.8368/2021

+
W.P.(C) 2970/2021 M/S DRA AADITHYA PROJECTS PVT. LTD. ….. Petitioner

SAMSUNG INDIA ELECTRONICS PVT LTD ….. Petitioner
Through: Versus Mr. Sujit Ghosh, Mr. Mannat Waraich, Mr. Ashray Behura and Ms.Ananya Goswami, Advs.
UNION OF INDIA & ORS. Through: ….. Respondents Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
+ W.P.(C) 2897/2021
ITC LIMITED & ANR. ….. Petitioners
Through: Versus Mr. K.S. Suresh, Advocate with Mr.Ajay Aggarwal, Advocate.
UNION OF INDIA & ORS. Through: ….. Respondents Mr. Ravi Prakash, CGSC with Ms. Astu Khandelwal, Advocate for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

Through: Mr. Monish Panda with Mr.Mrinal Bharat Ram and Mr. Gaurav Dabas, Advocates.
Versus
UNION OF INDIA & ORS. Through: ….. Respondents Mr. Manish Mohan, CGSC with Mr.Devendra Kumar, Adv.for UOI. Mr. Sameer Vashisht, ASC Civil GNCTD with Ms. Sanjana Nangia, Advocates. Mr. Yunus Malik, Adv. for NAA Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
+ W.P.(C) 3254/2021
GILLETTE INDIA LTD ….. Petitioner
Through: Versus Mr. V. Lakshmikumaran, Mr. Karan Sachdev, Mr. Yogendra Aldak with Mr.Agrim Arora, Advocates.
UNION OF INDIA & ORS. Through: ….. Respondents Mr.Asheesh Jain, CGSC with Mr. Gaurav Kumar Advocate for R-1
+ W.P.(C) 3306/2021

PROCTER AND GAMBLE HOME PRODUCTS PVT LTD ….. Petitioner Through: Mr. V. Lakshmikumaran, Mr. Karan Sachdev, Mr. Yogendra Aldak with Mr.Agrim Arora, Advocates.

Versus

UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Ripu Daman Bhardwaj, CGSC with Mr. Kushagra Kumar, Advocate for R-1. Mr.Vivek Goyal, CGSC with Mr.Gokul Sharma, Adv. for UOI. Mr.Zoheb Hossain, Sr.Standing Counsel with Mr.Vivek Gurnani, Mr. Sanjeev Menon, Ms. Sejal Aneja, Advocates for NAA/DGAP.
+ W.P.(C) 3327/2021
PROCTER AND GAMBLE HYGIENE AND HEALTH CARE LTD ….. Petitioner
Through: Mr. V. Lakshmikumaran, Mr. Karan Sachdev, Mr. Yogendra Aldak with Mr.Agrim Arora, Advocates.
versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Vivek Goyal, Advocate with Mr.Gokul Sharma, Advocate and Mr.Shivam Singh, Advocates for R-1. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
+ W.P.(C) 3508/2021 & CM APPL. Nos.25152-53/2021
M/S ALTON BUILDTECH INDIA PVT LTD ….. Petitioner
Through: Ms.Ruby Singh Ahuja, Ms. Kritika Sachdeva, Mr. Vishal Gehrana and Mr. Jappanpreet Hora, Advocates versus

UNION OF INDIA & ORS. ….. Respondents
Through: Ms. Pratima N. Lakra, CGSC with Ms.Vanya Bajaj and Mr. Kashish G. Baweja, Advocates for UOI. Mr. Vinod Diwakar, CGSC with Mr.Vishal Kumar Singh and Mr.Olson Nair, Advs. for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
+ W.P.(C) 3867/2021
M/S ELECTRONICS MART INDIA LTD ….. Petitioner
Through: Mr.Nikhil Gupta, Mr.Vipin Upadhayay, Mr. Prince Nagpal and Mr.Rochit Abhishek, Advs.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Farman Ali, Advocate with Mr.Krishan Kumar and Ms.Usha Jamnal, Advs. For UOI. Mr. Ripu Daman Bhardwaj, CGSC for UOI Mr. Yunus Malik, Adv. NAA and DGAP. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 4600/2021
INOX LEISURE LIMITED. Through:
Versus
UNION OF INDIA & ORS. Through:
+ W.P.(C) 4789/2021
….. Petitioner Mr. Kumar Visalaksh with Mr. Udit Jain, Mr. Arihant Tater, Mr. Saurabh Dugar and Mr. Ajitesh Dayal Singh, Advocates.
….. Respondents Mr. Ripu Daman Bhardwaj, CGSC with Mr. Kushagra Kumar, Advocate for R-1. Mr.Bhagwan Swaroop Shukla, CGSC with Mr.Sarvan Kumar and Mr. Saksham Sethi, Advocates for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
M/S MANAS VIHAR SAHAKARI AWAS SAMITI LTD. ….. Petitioner

Through:
Versus UNION OF INDIA & ORS. Through:
Mr.Abhishek A Rastogi, Ms. Pooja M. Rastogi, Ms. Meenal Songire & Mr. Ajay Singh, Adv
….. Respondents Mr. Ripu Daman Bhardwaj, CGSC with Mr. Kushagra Kumar, Advocate for R-1. Mr.Bhagwan Swaroop Shukla, CGSC with Mr. Sarvan Kumar and Mr. Saksham Sethi, Advocates for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal

Aneja and Ms.Manisha, Advocates for
NAA and DGAP.
Mr. Manas Bhatnagar, Advocates for R-4.

+ W.P.(C) 4794/2021 & CM APPL. 14802/2021
YELLOW SUN RESTAURANTS PRIVATE LIMITED ….. Petitioner
Through: Mr. Nikhil Gupta, Mr. Vipin Upadhyay, Mr. Prince Nagpal & Mr. Rochit, Advocates.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Ajay Kumar Pandey, SPC for UOI with Mr.Piyush Mishra, Advocate. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
+ W.P.(C) 6337/2021 & CM APPL.19960/2021
M/S PURI CONSTRUCTION PVT. LTD. ….. Petitioner
Through: Mr.Puneet Agrawal, Advocate with Mr.Prem Kandpal, Mr.Ketan Jain and Mr.Chetan Kumar Shukla Advocates.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Kunal Sharma, Sr. Standing Counsel with Mr. Shubhendu Bhattacharya, Adv. Mr.Apoorv Kurup, CGSC with Mr. Shivansu Dwivedi and Mr. Akhil Masiya, Advocates for R-1 Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 12471/2021 & CM APPL.No.39234/2021 SOUTHWINDS PROJECTS LLP ….. Petitioner
Through: Mr.Kunal Vajani with Mr.Kunal Mimani, Mr.Kartikey Bhatt and Mr.Gaurav Katri, Advs.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Asheesh Jain, CGSC with Mr. Gaurav Kumar Advocate for R-1 Mr.Aman Malik, Advocate for R-2 & R-3. Mr.Aditya Singla, Sr. Standing Counsel for R-4. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
+ W.P.(C) 14666/2021 & CM APPL.46201-46203/2021
ANAND RATHI ….. Petitioner
Through: Mr.Abhishek A Rastogi, Ms. Pooja M. Rastogi, Ms. Meenal Songire & Mr. Ajay Singh, Advs
Versus
UNION OF INDIA & ORS. ….. Respondents Through: Mr. Ravi Prakash, CGSC with Ms. Astu Khandelwal, Advocate for UOI.

Mr.Aman Malik, Mr.Vijay Kumar Maurya and Ms.Shubhi Bhardwaj, Adv. for NAA and DGAP Mr.Yunus Malik, Advocate for NAA & DGAP.
+ W.P.(C) 6983/2022 & CM APPL.21405/2022
WTC NOIDA DEVELOPEMENT COMPANY PRIVATE LIMITED ….. Petitioner
Through: Mr.Preetesh Kapur, Sr.Advocate with Mr. Shaunak Kashyap, Mr. Balasubramanian R. Iyer and Mr. Kanav Agarwal and Ms. Muskan Yadav, Advocates.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Ms. Archana Surve, Advcoate for R-1 to 4 Mr. Ravi Prakash, CGSC with Mr. Archana Surve, Mr. Vinod Kumar Ahlawat, Advocates for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
+ W.P.(C) 7781/2022 & CM APPL.23831/2022
SAMSUNG INDIA ELECTRONICS PVT LTD ….. Petitioner
Through: Mr. Sujit Ghosh with Ms. Mannat Waraich, Mr. Ashray Behrua and Ms.Ananya Goswami, Advocates.
Versus UNION OF INDIA & ORS. Through:

….. Respondents Mr. Rakesh Kumar, CGSC with Mr.Sunil, Advocate for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
+ W.P.(C) 8705/2022 & CM APPLs.26239-26240/2022
M/S TATA PLAY LIMITED ….. Petitioner
Through: Mr. Rohan Shah with Mr. Bharat Raichandani, Mr. Deepak Kumar Khokhar, Advocates.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Abhishek Saket, Advocate for UOI Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
+ W.P.(C) 12533/2022 & CM APPL. Nos.37949-37950/2022
LICHFL CARE HOMES LIMITED ….. Petitioner
Through: versus UNION OF INDIA & ORS. Through:
Mr. Pratyush Prava Saha, Advocate.
….. Respondents Mr.Kamal Kant Jha, SPC with Mr.Avinash Singh, Advocate for R-1/UOI. Mr.Abhishek Saket, Advocate for UOI. Mr.K.K.Jha, SPC for R-1.

Mr. Zoheb Hossain, Sanjeev Menon,
Mr.Vivek Gurnani, Mr. Kavish Garach,
Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal
Aneja and Ms.Manisha, Advocates for
NAA and DGAP.
Ms. Sonu Bhatnagar with Ms. Nishta
Mittal and Ms. Monica Benjamin, Advs for
R-5& 6.
Mr.Varun Sharma, Advocate for the
complainant.
Ms. Sharmila Upadhyay, Ms. Supriya R.
Pandey and Mr. Pawan Upadhyay, Advs.
for R-4.

+ W.P.(C) 12557/2022 & CM APPL.Nos.38027-38028/2022
L OREAL INDIA PRIVATE LIMITED ….. Petitioner
Through: Mr. V. Lakshmikumaran, Mr. Karan Sachdev, Mr. Yogendra Aldak with Mr.Agrim Arora, Advocates.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Ms. Uma Prasuna Bachu, Sr.PC with Ms.Poonam, GP for R-1. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 12573/2022 & CM APPLs.38062-38063/2022

M/S SWATI REALTY ….. Petitioner
Through: Mr.Abhishek A Rastogi, Ms. Pooja M.
Rastogi, Ms. Meenal Songire & Mr. Ajay
Singh, Adv
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Sandeep Vishnu, Advocate for UOI.
Ms. Suruchi Suri, Advocate with
Mr.Mayur, Advocate for R-4.
Ms. Sonu Bhatnagar with Ms. Nishta
Mittal and Ms. Monica Benjamin, Advs for
R-5& 6
Mr. Zoheb Hossain, Sanjeev Menon,
Mr.Vivek Gurnani, Mr. Kavish Garach,
Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal
Aneja and Ms.Manisha, Advocates for
NAA and DGAP.

+ W.P.(C) 12639/2022 & CM APPLs.38309-38310/2022 & 39263/2022
M/S PERFECT BUILDWELL PVT LTD ….. Petitioner Through: Mr. Krishna Mohan K Menon and Ms. Parul Sachdeva, Advocate.
Versus
UNION OF INDIA AND ORS ….. Respondents
Through: Mr. Ravi Prakash, CGSC with Mr.Abhishek Khanna, Advocate for R-1. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

+ W.P.(C) 12797/2022 & CM APPLs.38922-38924/2022

VASAVI AND GP INFRA LLP ….. Petitioner

Through: Mr.Krishna Dev Jagarlamudi, Advocate with Mr.N.Sai Vinod, Advocate.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Jatin, Sr.Panel Counsel with Ms.Chetanaya Puri, Advocate for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP. Ms. Sonu Bhatnagar with Ms. Nishta Mittal and Ms. Monica Benjamin, Advs for R-4
+ W.P.(C) 13657/2022 & CM APPLs.41646-41647/2022
M/S DLF LIMITED ….. Petitioner
Through: Mr. V. Lakshmikumaran, Mr. Agrim Arora, Mr. Yogendra, Mr.Karan Sachdev and Mr. Sumit Khadaria, Advocates.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Asheesh Jain, CGSC with Mr. Gaurav Kumar, Advocate for R-1. Mr. Vipul Agrwal, Adv. for NAA/DGAP Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.

Mr.Satish Kumar, Sr.Standing Counsel with Ms.Vaishali Goyal, Advocates for R-5.
+ W.P.(C) 13715/2022 & CM APPLs.41879/2022, 45056/2022 and 45505/2022
NY CINEMAS LLP ….. Petitioner
Through: Mr. Raj Shekhar Rao, Sr. Advocate with Mr.Rituraj H. Gurjar with Mr.Prateek K. Chadha, Mr. Sreekar Aechuri, Ms. Pragya Ganjoo, Advocates.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Sushil Kumar Pandey, Mr. Neha Yadav, Mr. Kuldeep Singh, Advocates for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP. Mr. Anurag Ojha, Sr.Standing Counsel with Mr. Vipul Kumar, Advocate respondent No.3 & 4. Ms.Sonu Bhatnagar with Ms.Anushree Narain, Ms.Venus Mehrotra and Ms.Nishtha Mittal, Advocates for R-5& 6
+ W.P.(C) 14835/2022
M/S AIRMID REAL ESTATE LTD. ….. Petitioner Through: Mr.Kishore Kunal and Ms.Ankita Prakash & Mr. Anuj Kumar, Advocates.
versus

UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Sushil Kumar Pandey Advocate for UOI. Mr.Rajesh Kumar, Advocate with Ms.Ramneet Kaur, Advocates for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
+ W.P.(C) 15169/2022
GELENMARK PHARMACEUTICAL
LIMITED AND ANR ….. Petitioners
Through: Mr. Rohan Shah, Advocate.
Versus
UNION OF INDIA AND ORS Through: ….. Respondents Mr.Sushil Kumar Pandey with Mr.Kuldeep Singh, Advocates for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
+ W.P.(C) 15172/2022

BARBEQUE NATION HOSPITALITY LTD ….. Petitioner Through: Mr. Srinivas Kotni, Mr.Akshay Kumar, Mr.Anirudh Ramanathan, Mr. Safal Sethi, Mr. Rishabh Dev Dixit, Advocates.
Versus

UNION OF INDIA AND ORS ….. Respondents
Through: Mr.Sushil Kumar Pandey with Mr.Kuldeep Singh, Advocates for UOI. Mr.Rakesh Kumar, CGSC with Mr.Sunil, Advocate for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
+ W.P.(C) 15240/2022, CM APPLs.47193-47195/2022, 42515/2023
PRESCON REALTORS AND INFRASTRUCTURES PRIVATE LIMITED ….. Petitioner
Through: Mr. Tushar Jaswal, Mr. Rahul Sateeja with Mr.Pranav Bansal and Mr. Sanyam Agarwal, Advs.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Vijay Joshi, Adv. for R-1. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP. Mr.Anurag Ojha, Sr.Standing Counsel with Mr. Vipul Kumar, Advocate for R-5. Ms. Anushree Narain, Standing counsel with Ms. Simran Kumari, Advocate for GST.
+ W.P.(C) 16890/2022 & CM APPLs. 53510-53512/2022
BHAGWATI INFRA ….. Petitioner Through: Mr.Bharat Rai Chandani, Advocate with Mr.Deepak Kumar Khokhar, Advocate.

Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr. Chiranjeev Kumar, Mr.Mukesh Sachdeva, Advocates for R-1. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
+ W.P.(C) 17073/2022 & CM APPL. 54098/2022
ALLERGAN HEALTHCARE INDIA PVT. LTD. ….. Petitioner
Through: Mr.Sparsh Bhargava, Ms. Ishita Farsauja, Mr. Apoorv Shukla, Ms. Prabhleen Kaur, Ms.Vaushika Tanjeja and Mr. Purseth Kanan, Advocate.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Jatin Singh, SPC for R-1. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
+ W.P.(C) 15289/2022 & CM APPL.Nos.47442-47443/2022
ANUTONE ACOUSTICS LIMITED ….. Petitioner
Through: Mr. Rajsekhar Rao, Sr. Adv. with Mr. Prateek K Chadha, Mr. Ruturaj Gurjar, Ms. Pragya Ganjoo, Ms. Kamini and Mr. Sreekar Aechuri, Advocates
Versus

W.P.(C) 7743/2019 & other connected matters Page 50 of 142

UNION OF INDIA & ORS. ….. Respondents
Through: Mr. V. Lakshmikumaran, Mr. Jatin Singh, Advocate for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
+ W.P.(C) 16178/2022 & CM APPL. 38836/2023
ARIHANT SUPERSTRUCTURES LTD. ….. Petitioner
Through: Mr.Puneet Agrawal, Advocate with Mr.Prem Kandpal, Mr.Ketan Jain and Mr.Chetan Kumar Shukla Advocates.
Versus
UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Jatin Singh, SPC for UOI. Mr. Manish Kumar, Sr. Central Govt. Counsel. Ms. Anushree Narain and Ms. Simran Kumari, Advocates for GST Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
+ W.P.(C) 16266/2022 &. C.M.Nos.50925-50926/2022
PRASU INFRABUILD PVT LTD ….. Petitioner Through: Mr.Tarun Jain, Advocate with Mr.Divyesh Singh, Advocate.
Versus

UNION OF INDIA & ORS. ….. Respondents
Through: Mr.Sanjay Kumar. SPC for R-1. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP. Mr.Sumit Gaur, Advocate for R-6, 7, 9, 11, 12, 13, 14 & 15.
+ W.P.(C) 16734/2022 & CM APPLs.52794-52795/2022
M/S NANDI INFRATECH PVT LTD ….. Appellant
Through: Mr.Sandeep Chilana, Advocate with Mr.Rastogi, Ms. Anjali Jain, Mr. Abdullah Tanveer, Ms. Kannopriya Gupta, Ms. Jagriti, Mr. Priyojeet Chatterjee & Ms. Snehil Sharma, Advocates
Versus
UNION OF INDIA AND ORS ….. Respondents
Through: Ms. Anushree Narain and Ms.Simran Kumari, Advocates for GST. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
+ W.P.(C) 16935/2022 & CM APPL.53667/2022
NEW WORLD REALTY LLP ….. Petitioner
Through: Mr. Kumar Visalaksh, Mr. Udit Jain Mr. Arihant Tater and Mr.Ajitesh Dayal Singh, Advocates.
Versus

UNION OF INDIA AND ORS ….. Respondents
Through: Mr. Sushil Raaja, SPC for UOI Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
+ W.P.(C) 17010/2022 & CM APPL.53925/2022
WADHWA REALTY PVT LTD. ….. Petitioner Through: Mr. Kumar Visalaksh, Mr. Udit Jain and Mr.Ajitesh Dayal Singh, Advocates
Versus
UNION OF INDIA AND ORS ….. Respondents
Through: Mr. Neeraj, SPC with Mr. Vedansh Anand, Ms.Sahaj Garg and Mr. Rudhra Paliwal, Advs for UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
+ W.P.(C) 246/2023 & CM APPL.Nos.939-940/2023
M/S BHARTIYA URBAN PVT LTD. (FORMERLY, BHARTIYA CITY DEVELOPERS PVT LTD.) ….. Petitioner
Through: Mr.Abhishek A Rastogi, Ms. Pooja M. Rastogi, Ms. Meenal Songire & Mr. Ajay Singh, Advs.
Versus

UNION OF INDIA AND ORS ….. Respondents
Through: Mr.Gigi C.George with Mr.Dheeraj Singh, Advocates for R-1/UOI. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
+ W.P.(C) 3866/2023 & CM APPL. 15035/2023
ATS HOMES PVT. LTD. ….. Petitioner
Through: Mr.Puneet Agrawal, Advocate with Mr.Prem Kandpal, Mr.Ketan Jain and Mr.Chetan Kumar Shukla Advocates.
Versus
UNION OF INDIA AND ORS ….. Respondents
Through: Mr. Anshuman and Mr. Piyush Ahluwalia, Advocates for R1/UOI Ms. Anushree Narain, Standing Counsel for GST/R-2 with Ms. Simran Kumari, Advocate. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
+ W.P.(C) 11180/2023 & CM APPLs. 43445-43446/2023
M/S ATS TOWNSHIP PVT. LTD. ….. Petitioner
Through: Mr.Puneet Agrawal, Advocate with Mr.Prem Kandpal, Mr.Ketan Jain and Mr.Chetan Kumar Shukla Advocates.
Versus

UNION OF INDIA AND ORS ….. Respondents
Through: Mr. Ravi Prakash, CGSC with Ms.Astu Khandelwal, Adv. for R-I (UOI). Mr. Naginder Benipal, SPC with Mr. Ankit Siwach and Ms. Harithi Kambri, Advocates for UOI. Ms. Anushree Narain, Standing Counsel with M s. simran Kumari, Advocate for R­2, (CBIC). Mr. S.V. Tyagi & Mr. Shivam Tyagi, Advs for R-2. Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
+ W.P.(C) 11910/2023
PAREENA INFRASTRUCTURE PVT. LTD. ….. Petitioner
Through: Mr.Vineet Bhatia, Advocate with Mr.Aamnaya Jagannath Mishra, Ms.Nidhi Aggarwal, Ms.Jyoti Verma and Mr.Bipin Punia, Advocates.
Versus
UNION OF INDIA AND ORS ….. Respondents
Through: Mr. Ravi Prakash, CGSC with Ms. Astu Khandelwal, Advocate for UOI. Mr. Virender Pratap Singh Charak, Ms.Shubhra Parashar, Mr. Yash Hari Dixit & Ms. Vidya Mishra, Advocates for UOI. Ms. Anushree Narain, Standing Counsel with Ms. Simran Kumari, Advocate for R­2, (CBIC). Mr. S.V. Tyagi & Mr. Shivam Tyagi, Advs for R-2.

Mr. Zoheb Hossain, Sanjeev Menon,
Mr.Vivek Gurnani, Mr. Kavish Garach,
Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal
Aneja and Ms.Manisha, Advocates for
NAA and DGAP.
Ms. Gigi C George and Mr. Dheeraj Singh,
Advocates for UOI.

+ W.P.(C) 14681/2023 & C.M.No.58468/2023
M/S ADHIRAJ CONSTRUCTIONS PVT. LTD. ….. Petitioner Through: Mr.Bharat Raichandani with Mr.Deepak Kumar Khokhar, Advocates.
Versus
UNION OF INDIA ….. Respondent
Through: Mr. Ravi Prakash, CGSC with Ms. Astu Khandelwal, Advocate for UOI. Mr. Sushil Raaja, Advocate for UOI Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. Kavish Garach, Ms. Abhipriya, Mr.Vivek Gaurav, Ms.Sejal Aneja and Ms.Manisha, Advocates for NAA and DGAP.
Reserved on : 21st November, 2023 % Date of Decision : 29th January, 2024
CORAM:
HON’BLE THE ACTING CHIEF JUSTICE
HON’BLE MR. JUSTICE DINESH KUMAR SHARMA

TABLE OF CONTENTS

Para Nos.
THE CHALLENGE………………………………………………………………………….. 1-3
ARGUMENTS ON BEHALF OF THE PETITIONERS………………………….. . 4-34
ARGUMENTS ON BEHALF OF THE RESPONDENTS………………………… 35-72
ARGUMENTS ON BEHALF OF THE LEARNED AMICUS CURIAE……… 73-85
COURT’S REASONING………………………………………………………………… 86-164

Principles for adjudicating the constitutionality of an enactment…..86-88
Court’s approach while dealing with tax or economic laws………… ……89

Act, 2017 marks a paradigm shift in the field of indirect taxes……. 90-94
Section 171 mandates that tax foregone has to be passed
on as a commensurate reduction in price………………. ………….95-102
Section 171 falls within the law-making power of the Parliament under Article 246A ……………………………………. 103-107
Section 171 lays out a clear legislative policy and does not delegate any essential legislative function………………………………108-115
Impugned provisions are not a price fixing mechanism. They do not violate either Article 19(1)(g) or Article 300A of the Constitution……………………………………….116-121
Reference to anti-profiteering provisions of Australia and Malaysia is misconceived …………………………………………….. 122-123
No fixed/uniform method or mathematical formula can be laid down for determining profiteering………………………….124-129
It is the prerogrative of the legislature to decide how the benefit is to be passed on to the consumers……….……………130-134
Act 2017 rightly does not fix a time period during which
price-reduction has to be offered………………….……………………….135

W.P.(C) 7743/2019 & other connected matters Page 57 of 142

Section 64A of the Sale of Goods Act is not applicable to the obligation under Section 171……………………………….…136-137
A statutory provision cannot be struck down on the
ground of possibility of abuse……………………………………….…138
To not compare taxes levied after the introduction of the Act, 2017 with a basket of distinct indirect taxes applicable before the operation of the Act would go against the intent and objective of Act, 2017………………………………..139-140
There is no vested right of appeal and an appeal is a creature of the statute…………………………………………….141-145
There is no requirement of Judicial Member in NAA……………..146-151
Rule 124 is in consonance with Article 50. There is no scope for governmental interference in functions exercised by NAA…………………………………………………………… 152
Rule 133 to the extent it provides for levy of interest and penalty is within the rule making power of the Central Government……. 153-156
Goods and Services Tax collected on the additional realization has rightly been included in the profiteered amount……………….….. 157
Time Limit for furnishing of report by DGAP is directory and not mandatory……………………………………………….158
Expansion of investigation beyond the scope of the complaint is not ultra vires the statute………………………………159-161
ACKNOWLEDGEMENT………………………………….…………………………162
TO SUM UP …………………………………………………………………….163-164

JUDGMENT MANMOHAN, ACJ:
THE CHALLENGE
1.
Present writ petitions have been filed challenging the constitutional validity of Section 171 of the Central Good and Services Tax Act, 2017 (for short ‘Act, 2017’) and Rules 122, 124, 126, 127, 129, 133 and 134 of the Central Good and Services Tax Rules, 2017 (for short ‘Rules, 2017’) as well as legality of the notices proposing imposition or orders imposing penalty issued by the National Anti-Profiteering Authority (‘NAA’) under Section 122 of the Act, 2017 read with Rule 133(3)(d) of the Rules, 2017 and the final orders passed by NAA, whereby the petitioners, who are companies running diverse businesses ranging from hospitality, Fast-Moving Consumer Goods (‘FMCG’) to real estate, have been directed in accordance with Section 171 of Act, 2017, to pass on the commensurate benefit of reduction in the rate of tax or the Input Tax Credit to its consumers / recipients along with interest.

2.
Learned counsel for the parties prayed that this Court may first decide the plea of constitutional validity of Section 171 of Act, 2017 as well as Rules 122, 124, 126, 127, 129, 133 and 134 of the Rules, 2017. They stated that only in the event this Court were to uphold the constitutional validity of the aforesaid Section and Rules, would the need to examine the matters on merits arise.

3.
Accepting the suggestion of the learned counsel for the parties, this Court proceeded to hear the issue of constitutional validity of Section 171 of Act, 2017 as well as Rules 122, 124, 126, 127, 129, 133 and 134 of the Rules, 2017. The said provisions are reproduced hereinbelow:­

Section 171
“171. Anti-profiteering measure
(1)
Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices.

(2)
The Central Government may, on recommendations of the Council, by notification, constitute an Authority, or empower an existing Authority constituted under any law for the time being in force, to examine whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him.

(3)
The Authority referred to in sub-section (2) shall exercise such powers and discharge such functions as may be prescribed.

[(3A) Where the Authority referred to in sub-section (2), after holding examination as required under the said sub-section comes to the conclusion that any registered person has profiteered under sub-section (1), such person shall be liable to pay penalty equivalent to ten per cent. of the amount so profiteered:
Provided that no penalty shall be leviable if the profiteered amount is deposited within thirty days of the date of passing of the order by the Authority.
Explanation. –F