Max Estates Limited v. Union Of India & ORS.

$~23 & 24 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 14118/2023 MAX ESTATES LIMITED .....Petitioner Through:

Ms. Arati Agarwal, Mr. Ankit Daga, Mr. Alok Kumar and Mr. Rishabh Jain, Advocates.

versus UNION OF INDIA & ORS.

.....Respondents Through:

Mr. Santosh Kumar Pandey, Adv. for UOI.

Mr. Shubham Tyagi, SSC with Ms.

Navruti Ojha, Mr. Rishabh Chauhan & Mr. Harish Saini, Advs.

Mr. Harpreet Singh, SSC with Mr. Jai Ahuja, Mr. Sanidhya Sharma, Mr.

Akshay Saxena & Ms. Shivali Saxena, Advs. for R-3 AND + W.P.(C) 14456/2023 PHARMAX CORPORATION LIMITED .....Petitioner Through:

Ms. Arati Agarwal, Mr. Ankit Daga, Mr. Alok Kumar and Mr. Rishabh Jain, Advocates.

versus UNION OF INDIA & ORS.

.....Respondents Through:

Ms. Anushree Narain, SSC and Mr.

Naman Choula, Adv.

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R

% 08.09.2025 1.

This hearing has been done through hybrid mode. 2.

The present petition has been filed, inter alia, seeking refund of excess duty erroneously paid by the Petitioner under the head of 'Infra Cess'. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/09/2025 at 12:12:40

3.

Ld. Counsel for the Petitioner wishes to withdraw the present petitions with liberty to file afresh as there is some change in the statutory position. 4.

Accordingly, the present petitions are dismissed as withdrawn with liberty aforesaid.

PRATHIBA M. SINGH, J.

SHAIL JAIN, J.

SEPTEMBER 8, 2025 Rahul/msh The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/09/2025 at 12:12:40