NAVEEN AGGARWAL vs THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA

Judgment text excerpt

$~29 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6455/2023, CM APPL. 25371/2023, CM APPL. 25373/2023 & CM APPL. 38845/2023 Date of Decision: 09.04.2026 IN THE MATTER OF: NAVEEN AGGARWAL .....Petitioner Through: Ms. Anannya Ghosh, Ms. Doel Bose, Ms. Kashish Chhabra and Mr. Srijesh Kumar Singh, Advs. versus THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA .....Respondent Through: Mr. Robin Ratnakar David, Adv. Mr. Manish Kumar, SPC for UOI. CORAM: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV JUDGEMENT PURUSHAINDRA KUMAR KAURAV, J. (ORAL) CM APPL. 25372/2023 1. Exemptions allowed, subject to all just exceptions. 2. Application stands disposed of. W.P.(C) 6455/2023, CM APPL. 25371/2023, CM APPL. 25373/2023 & CM APPL. 38845/2023 1. The instant petition has been filed seeking following reliefs: Signature Not Verified Signature Not Verified Signed By:AMIT KUMAR Signed SHARMA Signing Date:26.04.2026 By:PURUSHAINDRA 15:40:11 Page 1 of 7 KUMAR KAURAV “a) Issue a Writ of Certiorari quashing the Impugned Order dated 26.04.2023 issued by the Respondent and set aside all consequential proceedings/actions against the Petitioner; b) Declare that no proceedings under the Chartered Accountants Act, 1949 can be initiated by the Respondent against the Petitioner basis SFIO’s Complaint dated 09.06.2022, in view of Rule 12 of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007; c) Restrain the Respondent from initiating and/or continuing with any proceedings under the Chartered Accountants Act, 1949 against the Petitioner basis SFIO’s Complaint dated 09.06.2022.” 2. The petitioner claims to be a Chartered Accountant and a senior partner of SS Kothari Mehta & Company (Audit Firm). The respondent is a statutory a