JAINA MARKETING AND ASSOCIATES vs UNION OF INDIA AND ORS

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 24th September, 2025 Pronounced on: 30th March, 2026 Uploaded on:30th March, 2026 W.P.(C) 1225/2024 JAINA MARKETING AND ASSOCIATES .....Petitioner Through: Ms. Asha Jain Madan, Mr. Mukesh Jain and Mr. Ajay Goyal, Advs. versus UNION OF INDIA AND ORS .....Respondents Through: Ms. Anushree Narain, SSC with Mr. Yamit Jeitley and Mr. Naman Choula, Advs. WITH W.P.(C) 1291/2024 M/S JAINA MOBILE INDIA PVT. LTD. .....Petitioner Through: Ms. Asha Jain Madan, Mr. Mukesh Jain and Mr. Ajay Goyal, Advs. versus UNION OF INDIA AND ORS. .....Respondents Through: Ms. Anushree Narain, SSC with Mr. Yamit Jeitley and Mr. Naman Choula, Advs. WITH W.P.(C) 1297/2024 INTEX TECHNOLOGIES (INDIA) LTD. .....Petitioner Through: Ms. Asha Jain Madan, Mr. Mukesh Jain and Mr. Ajay Goyal, Advs. versus UNION OF INDIA AND ORS. .....Respondents Through: Ms. Anushree Narain, SSC with Mr. Yamit Jeitley and Mr. Naman Choula, Advs. WITH 1. This hearing has been done through hybrid mode. 2. The present petitions have been filed under Article 226 of the Constitution of India raising challenge inter alia to the respective orders-in- original vide which the refund appli