DEVKI GLOBAL CAPITAL PRIVATE LIMITED & ANR. vs UNION OF INDIA THROUGH SECRETARY, MINISTRY OF FINANCE & ANR.

Judgment text excerpt

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + LPA 211/2020, CM APPLs. 21903/2020, 18627/2021, 3902/2022, 8008/2022, 14929/2022, 24835/2022, 63980/2023, 12112/2025 & 30365/2025 Judgment reserved on: 25.02.2026 Judgment pronounced on: 12.03.2026 DEVKI GLOBAL CAPITAL PRIVATE LIMITED & ANR. .....Appellant Through: Mr. Jayant Mehta, Sr. Adv. with Ms. Damini Chawla, Mr. Pallav Arora, Mr. Vishal Thakur and Mr. Harsh Gupta, Advs. versus UNION OF INDIA THROUGH SECRETARY, MINISTRY OF FINANCE & ANR. .....Respondent Through: Mr. Mukul Singh, CGSC with Mr. Aryan Dhaka and Mr. Vikrant Badesra, Advs. Mr. Ripudaman Bhardwaj, CGSC Mr. Gaurav Barathi, Mr. Vishal Thakur, Mr. Chirantan Priyadarshan, Advs. for intervenor + LPA 212/2020, CM APPLs. 19507/2020, 18625/2021, 3852/2022, 7311/2022, 14928/2022 & 25233/2022 SUN ORGANIC INDUSTRIES PRIVATE LIMITED & ANR. .....Appellant Through: Mr. Ashish Dholakia, Sr. Adv. with Ms. Damini Chawla, Adv. versus UNION OF INDIA THROUGH SECRETARY, MINISTRY OF FINANCE & ANR. .....Respondent Through: Mr. Ripu Daman Bharadwaj, CGSC with Mr. Kushagra Kumar and Mr. Amit Kumar Rana, Advs. for UOI + LPA 213/2020, CM APPLs. 19510/2020, 18629/2021, 3854/2022, 7702/2022, 14940/2022 & 25232/2022 Signature Not Verified Signed By:PRAGYA LPA 211/2020 and other connected matters Page 1 of 25 ARORA Signing Date:12.03.2026 18:13:12 SHAMBHU MERCANTILE LIMITED & ANR. .....Appellant Through: Ms. Damini Chawla, Adv. versus UNION OF INDIA THROUGH SECRETARY, MINISTRY OF FINANCE & ANR. .....Respondent Through: Mr. Mukul Singh, CGSC with Mr. Aryan Dhaka and Mr. Vikrant Badesra, Advs. for UOI + LPA 214/2020, CM APPLs. 19513/2020, 18623/2021, 7940/2022, 15194/2022 & 24836/2022 K.L. GUPTA AND SONS PRIVATE LIMITED & ANR. .....Appellant Through: Ms. Damini Chawla, Adv. versus UNION OF