PUNEET BATRA vs UNION OF INDIA & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 9th September 2025 W.P.(C) 11021/2025 & CM APPLs. 45387/2025 & 56648/2025 PUNEET BATRA .....Petitioner Through: Mr. N Hariharan, Mr. Sachin Puri, Mr. Kirti Uppal, Mr. Avi Singh, Mr. Neeraj Malhotra & Mr. Amit Chaddha, Sr. Advs. with Mr. Kunal Malhotra, Mr. Aman Sareen, Mr. Animesh Gaba, Mr. B C Pandey, Mr. Rajiv Taneja, Mr. Punya Rekha Angara, Ms. Vasundhara N., Mr. Aman Akhtar, Ms. Sana Singh, Ms. Vasundhara Raj Tyagi, Mr. Arjan Singh Mandla, Ms. Gauri Rama Chandra, Mr. Manish Dhankani, Ms. Ishan Parashar & Mr. Animesh Gaur, Advs. along with the Petitioner in person. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Rajesh Kumar, CGSPC with Mr. Abhishek Kumar Singh, Advs. for R-1 (9810226605) Mr. Aditya Singla, SSC, CBIC with Mr. Ritwik Saha, Ms. Arya Suresh Nair, Mr. Akhil Sharma, Ms. Shreya Lamba, Mr. Raghav Bakshi & Mr. Sahil Prashar, Advs. (7558898905) with Mr. Jyothiraditya, Additional Commissioner, CGST and Mr. Gajendra, Superintendent, CGST Ms. Arunima Dwivedi, SSC, CBIC with Mr. Sainyam Bhardwaj, Adv. Mr. Arun Khatri, SSC with Ms. Anoushka Bhalla, Ms. Tracy Sebastian, W.P.(C) 11021/2025 1. This hearing has