M/S AIMS RETAIL SERVICES PRIVATE LIMITED vs UNION OF INDIA & ORS.

Judgment text excerpt

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 27th January, 2025 Date of Decision:13th February, 2025 + W.P.(C) 9461/2023 and CM APPL. 36114/2023 M/S AIMS RETAIL SERVICES PRIVATE LIMITED.....Petitioner Through: Mr. V. Lakshmikumaran, Mr. Yogendra Aldak, Mr. Agrim Arora, Mr. Sumit Khadaria & Mr. Rohit Gupta, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Bharathi Raju, Sr. Panel Counsel (UOI) with Mr. Rahul Kumar Sharma, GP for R-1/UOI (M: 9868895906) Mr. Aditya Singla, SSC, CBIC, Mr. Ritwik Saha and Mr. Umang Krishna Misra, Advs. for R-2 to R-4. (M:9958846148) WITH + W.P.(C) 10362/2023 and CM APPL. 40159/2023 M/S KANUSHI ENTERPRISES .....Petitioner Through: Mr. V. Lakshmikumaran, Mr. Yogendra Aldak, Mr. Agrim Arora, Mr. Sumit Khadaria & Mr. Rohit Gupta, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Manish Kumar, SPP for R-1. Mr. Aditya Singla, SSC, CBIC, Mr. Ritwik Saha and Mr. Umang Krishna Misra, Advs. for R-2 to R-4. WITH + W.P.(C) 10365/2023 and CM APPL. 40165/2023 M/S AIMS MIGITAL TECHNOVATIONS PVT. LTD......Petitioner Through: Mr. V. Lakshmikumaran, Mr. Yogendra Aldak, Mr. Agrim Arora, Mr. Sumit Khadaria & Mr. Rohit Gupta, Advs. versus UNION OF INDIA & ORS. .....Respondents W.P.(C) 9461/2023 & connected matters Page 1 of 49 Signature Not Verified Digitally Signed By:RAHUL Signing Date:14.02.2025 16:04 Through: Mr. Shushil Kumar Pandey, SPC with Mr. Hemant Kumar Mishra, Adv. for UOI. (M:9873588234) Mr. Aditya Singla, SSC, CBIC, Mr. Ritwik Saha and Mr. Umang Krishna Misra, Advs. for R-2 to R-4. WITH + W.P.(C) 10367/2023 and CM APPL. 40170/2023 M/S OSIYA OVERSEAS LLP .....Petitioner Through: Mr. V. Lakshmikumaran, Mr. Yogendra Aldak, Mr. Agrim Arora, Mr. Sumit Khadaria & Mr. Rohit Gupta, Advs. versus UNION OF INDIA & O