DELOITTE HASKINS & SELLS LLP vs UNION OF INDIA & ANR.

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 22 July, 2024 Judgment pronounced on: 07 February, 2025 W.P.(C) 1065/2021 & CM APPL. 9896/2021 (Direction) DELOITTE HASKINS & SELLS LLP ..... Petitioner Through: Mr. Kapil Sibal, Sr. Adv. with Ms. Prachi Dhanani, Mr. Rohini Jaiswal, Mr. Pratham Vir Agarwal, Mr. Rahul Dwarkadas & Ms. Niyati Kohli, Advs. versus UNION OF INDIA & ANR. ..... Respondents Through: Ms. Shiva Lakshmi, CGSC Mr. Zoheb Hossain, Mr. Vivek Gurnani, Ms. Abhipriya Rai, Mr. Vivek Gaurav, Mr. Kartik Sabharwal, Mr. Pranjal Tripathi, Mr. Suradish Vats, Mr. Kunal Kochhar & Ms. Radhika Puri, Advs. for NFRA. Mr. Kirtiman Singh, CGSC along with Mr. Waize Ali Noor, Mr. Varun Rajawat, Mr. Ranjeev Khatana and Mr. Varun P. Singh, Advs. W.P.(C) 12096/2019 & CM APPL. 49556/2019 (Stay) FEDERATION OF CHARTERED ACCOUNTANTS ASSOCIATION ..... Petitioner Through: Ms. Manasi Bhushan, Ms. Sanjana Patel, Ms. Khyati Chhabra, Mr. Vikrant Sharma and Ms. Sakshi Sharma, Advs. versus UNION OF INDIA AND ORS. ..... Respondents W.P.(C) 1065/2021 & other connected matters 3. W.P.(C) 1522/2020 & CM APPL. Nos.17186/2020, 30096/2023 RUKSHAD DARUVALA ..... Petitioner Through: Mr. Arun