Manoj Aggarwal vs. The Commissioner Of Customs & Anr.

Facts

This judgment concerns two writ petitions, W.P.(C)15484/2025 filed by Manoj Aggarwal and W.P.(C) 9410/2021 filed by Kanwal Chaudhary. The petitioner in W.P.(C)15484/2025 is challenging an order or action by the Commissioner of Customs and another respondent. The petitioner in W.P.(C) 9410/2021 is challenging actions by the Insolvency and Bankruptcy Board of India (IBBI) and other respondents, including the Bar Council of India (BCI). The specific tax periods, amounts in dispute, and the exact nature of the orders or actions under challenge are not detailed in this excerpt. The procedural history indicates these matters are before the Delhi High Court, with applications and a review petition filed in one of the writ petitions. The hearing was conducted through a hybrid mode.

Held

The Court has not rendered a decision on the merits of the writ petitions in this excerpt. The order simply directs that the matters be listed for further hearing on February 12th, 2026. Consequently, there are no findings on any issues, no reasoning provided, and no ratio decidendi established. No operative directions have been issued beyond scheduling the next date of hearing. Any issues that may have been raised by the parties remain undecided at this stage.

Key Issues

The provided text is an interim order scheduling further listing of the cases and does not contain the substantive issues that the Court had to decide, nor does it record any arguments made by the petitioner or the revenue/state. Therefore, the specific questions of law or mixed law and fact, the provisions of law they turn on, and the contentions of each side, including any authorities, circulars, or precedents relied upon, are not available in this excerpt. The Court has not yet adjudicated on the merits of the petitions.