Wadhwa Realty PVT LTD vs. Union Of INDIA & Ors.

W.P.(C)/17010/2022HC DelhiGSTCNR DLHC01046854202225 April 2024Bench: HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA,HON'BLE THE ACTING CHIEF JUSTICE49 pages
For Petitioner: Mr.Abhishek A Rastogi (through VC), Ms. Pooja M. Rastogi, Ms. Meenal Songire, AdvocatesFor Respondent: Ms. Pratima N. Lakra, CGSC with Ms. Vrinda Baheti and Mr. Kashish G. Baweja, Advocates for UOI. Mr. Vinod Diwakar, CGSC with Mr. Olson Nair, Advocate for UOI. Mr.Zoheb Hossain, Advocate with Mr. Vivek Gurnani, Ms.Abhipriya Rai and Mr.Vivek Gaurav, Advocates for NAA and DGAP. Mr. Aditya Singla...
AI SummaryRemanded

Facts

This judgment concerns multiple writ petitions filed by various real estate companies, including M/s Pyramid Infratech Private Limited, Lifestyle International Pvt. Ltd., and others, against the Union of India and other respondents. The core issue revolves around the determination of profiteering under the Goods and Services Tax (GST) regime. The petitioners are seeking a remand of their matters for reconsideration by the Competition Commission of India (CCI), formerly the National Anti-Profiteering Authority (NAA). The respondents, including the Union of India and the CCI/DGAP, have indicated no objection to this remand for specific real estate company matters, as the CCI has not challenged a particular paragraph of a previous judgment dated January 29, 2024.

Held

The Court held that the eight listed matters concerning real estate companies are to be remanded to the Competition Commission of India. This decision is based on the agreement of the parties and in accordance with the judgment and order dated January 29, 2024, passed by the Delhi High Court. The CCI is directed to conduct a determination or decision in these matters as per the principles established in the prior judgment. The Court noted that the respondents, including the Union of India and the CCI/DGAP, had no objection to this course of action, particularly because the CCI had not challenged paragraph 129 of the earlier judgment. The remaining matters, for which arguments on merits are yet to be heard, were listed for directions before DB-VII.

Key Issues

1. Whether the eight listed real estate company matters should be remanded to the Competition Commission of India for determination/decision in accordance with the judgment and order dated January 29, 2024, passed by this Court? Petitioner's Argument: The petitioners, through their counsel, are praying for the remand of these eight matters as per the aforementioned judgment. They are seeking a fresh determination by the CCI based on the principles laid down in the earlier order. Respondent's Argument: The learned counsel for the Union of India, specifically Mr. Zoheb Hossain, stated that since the Competition Commission of India (erstwhile National Anti-Profiteering Authority) has not challenged paragraph 129 of the judgment dated January 29, 2024, the respondents have no objection to the remand of the aforesaid real estate company matters. This indicates a concession from the revenue's side regarding the remand.

Sections Cited

Section 171

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Heard together (2 matters)

W.P.(C) 10999/2018
W.P.(C) 12647/2018

Read from the judgment's own cause title. This page is filed under one of them.

$~30 to 134 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 10999/2018 M/S PYRAMID INFRATECH PRIVATE LIMITED ..... Petitioner Through: Mr.Abhishek A Rastogi (through VC), Ms. Pooja M. Rastogi, Ms.

Meenal Songire, Advocates.

Versus UNION OF INDIA & ORS. ..... Respondents Through: Ms. Pratima N. Lakra, CGSC with Ms. Vrinda Baheti and Mr. Kashish G. Baweja, Advocates for UOI.

Mr. Vinod Diwakar, CGSC with Mr. Olson Nair, Advocate for UOI.

Mr.Zoheb Hossain, Advocate with Mr. Vivek Gurnani, Ms.Abhipriya Rai and Mr.Vivek Gaurav, Advocates for NAA and DGAP.

Mr. Aditya Singla, SSC with Ms.

Charu Sharma, Advocate for R-4. + W.P.(C) 12647/2018 LIFESTYLE INTERNATIONAL PVT. LTD. ..... Petitioner Through: Mr. Tarun Gulati, Sr. Advocate with Mr.Sparsh Bhargava with Ms.Ishita Farsaiya and Ms. Vanshika Taneja, Advocates.

Versus UNION OF INDIA & ORS. ..... Respondents Through Mr. Anurag Ahluwalia, CGSC for UOI.

Mr.

Vivek Gurnani, Mr.

Sanjeev Menon, Ms. Abhipriya Rai and Mr.

Vivek Gaurav, Advocates for NAA and DGAP.

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