Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2026 Supreme(Online)(Del) 2570

IN THE HIGH COURT OF DELHI AT NEW DELHI
Prathiba M. Singh, Shail Jain, JJ
Bharti Telemedia Ltd. – Appellant
Versus
Union Of India – Respondent
W.P.(C) 6293/2019|W.P.(C) 6895/2020|W.P.(C) 13097/2019 & CM APPL. 53392/2019|W.P.(C) 13154/2019|W.P.(C) 6914/2020|W.P.(C) 10385/2020 & CM APPL. 32887/2020|W.P.(C) 1668/2021|W.P.(C) 14350/2021|W.P.(C) 12475/2022|W.P.(C) 5908/2023|W.P.(C) 3129/2024|W.P.(C) 5336/2024|W.P.(C) 13279/2024 & CM APPL. 55480/2024|W.P.(C) 15098/2024 & CM APPL. 63230/2024|W.P.(C) 16593/2024 & CM APPL. 70147/2024|W.P.(C) 17053/2024 & CM APPL. 72323/2024|W.P.(C) 17057/2024 & CM APPL. 72327/2024|W.P.(C) 17137/2024|W.P.(C) 17540/2024 & CM APPL. 74706/2024|W.P.(C) 94/2025|W.P.(C) 833/2025|W.P.(C) 7014/2025|W.P.(C) 9035/2025|W.P.(C) 10402/2025|W.P.(C) 11258/2025|W.P.(C) 13441/2025|W.P.(C) 14336/2025|W.P.(C) 14536/2025|W.P.(C) 16908/2025|W.P.(C) 17294/2025

Advocates:
For the Appellants/Petitioners: Tarun Gulati, Kishore Kunal, Runjhun Pare, Sameer Sood, Jatin Mandovaria, Tushar Jarwal, Rahul Sateeja, Vikrant A Maheshwari, Daliya Singh, Faraahat Ashar Shahab, Kavita Jha, Shammi Kapoor, Sandeep Gupta, A. K. Babbar, Ankur Sethi, Kashish Gupta, Anchal Gupta, Chetan Kumar Shukla, Ram Anuragh Singh, Alpana Kiran, Harsh Raj Singh, Avinash Poddar, Samiksha Goswami, Awadesh Sharma, Rudrani Mishra, Puneet Agrawal, Mansi Khurana, Shruti Garg, Vinod Sabharwal, Rajat Mittal, Subham Kumar, Krati Agrawal, Priyanshu
For the Respondents: Anushree Narain, Naman Choula, Yamit Jetley, Avni Singh, Abhimanyu Kapoor, Anurag Ojha, Dipak Raj, Avinash Shukla, Aditya Bharat Manubarwala, Tanishka Grover, Harsh Tyagi, Akash Panwar, Jasleen Kaur Anan, J K Tripathi, Rajesh Gogna, Rebina Rai, Shivam Tiwari, Bharat Bhushan, Nidhi Gupta, Anunay Mishra, Ravi Kant Srivastava, Robert Laishram, Sneha Ojha, Urvi Mohan, Aditya Singla, Arya Suresh Nair, Akash Verma, Ruchir Mishra, Sanjiv Kumar Saxena, Mukes Kumar Tiwari, Poonam Shukla, Reba Jena Mishra, Abhinav Singh, Bharti Yadav, Priyanka Jindal, Sumit K. Batra, Rakesh Kumar, Sunil, Piyush Beriwal, Ruchita Srivastava, Gibran Naushad, Suraj Shekhar Singh, Harsh Singha, Nidhi Raman, Om Ram, Ashish Kr. Dixit, Harpreet Singh, Suhani Mathur, Jatin Gaur, Jai Ahuja, Akshay Saxena, Shivali Saxena, Pranay Mohan Govil, Manisha Agrawal Narain, Aditi Singh, Manish Rohilla, Pradeep Kumar Yadav, Manish Kumar, Vaishali Gupta, Atul Tripathi, Shubham Mishra, Gaurav Mani Tripathi, Akshay Sagar, Akshay Amritanshu, Drishti Rawal, Abhay Nair, Mayur Goyal, Sarthak Srivastava, Sangita Malhotra, Himanshu Pathak, Chetan Sharma, K.G. Gopalakrishnan, Girish Kal, Aishwarya Singh Rana

The court maintains continuity in part-heard matters despite changes in the judicial roster, ensuring procedural efficiency by scheduling upcoming hearings for these cases.

Headnote:The proceedings concern multiple writ petitions involving core issues related to tax administration and recurring legal disputes. The court notes that these matters are part-heard and require continuity in adjudication. The primary issue before the court is the scheduling and management of these matters, which are impacted by changes in the judicial roster. Given their status as part-heard, the court underscores the necessity of maintaining judicial consistency to ensure effective resolution. The matters are adjourned and listed for hearing on 7th February 2026.

Table of Content
1. court procedure for managing and re-listing part-heard matters after a change in judicial roster. (Para 1 , 2)

Appearances:

For Petitioners:

Mr. Tarun Gulati, Sr. Adv. with Mr. Kishore Kunal & Ms. Runjhun Pare, Advs. in W.P.(C) 10385/2020

Mr. Sameer Sood & Mr. Jatin Mandovaria, Advs. in W.P.(C) 12475/2022

Mr. Tushar Jarwal, Mr. Rahul Sateeja, Mr. Vikrant A Maheshwari, Ms. Daliya Singh & Mr. Faraahat Ashar Shahab, Advs. in W.P.(C) 6293/2019, 6895/2020 and 6914/2020

Ms. Kavita Jha, Sr. Adv. with Mr. Shammi Kapoor & Mr Sandeep Gupta, Advs. in W.P.(C) 13279/2024

Mr. A. K. Babbar & Mr. Ankur Sethi, Advs. (981115749) in W.P.(C) 11258/2025, 14336/2025 & 16208/2025

Mr. Kashish Gupta, Ms. Anchal Gupta & Mr. Chetan Kumar Shukla, Advs. in W.P.(C) 9035/2025

Mr. Ram Anuragh Singh, Ms. Alpana Kiran & Mr. Harsh Raj Singh, Advs.

Dr. Avinash Poddar, Ms. Samiksha Goswami, Mr. Awadesh Sharma & Ms. Rudrani Mishra, Advs. in W.P.(C) 1668/2021

Mr. Puneet Agrawal, Ms. Mansi Khurana, Ms. Shruti Garg & Mr. Chetan Kumar Shukla, Advs. (9310105044) in W.P (C) 15098/2024 & 7014/2025

Mr. Vinod Sabharwal, Adv. in W.P.(C) 94/2025

Mr. Sameer Sood with Mr. Jatin Mandsvaria, Advs.

Mr. Tarun Gulati, Sr. Adv., Mr. Kishore Kunal & Ms. Runjhun Pare, Advs.

Mr. Rajat Mittal, Mr. Subham Kumar, Ms. Krati Agrawal, Mr. Priyanshu, Advs.

For Respondents:

Ms. Anushree Narain, SSC with Mr. Naman Choula & Mr. Yamit Jetley, Advs. (9620577466)

Mr. Avni Singh with Mr. Abhimanyu Kapoor, Advs.

Mr. Anurag Ojha, SSC with Mr. Dipak Raj & Mr. Avinash Shukla, Adv.

Mr. Aditya Bharat Manubarwala, Ms. Tanishka Grover & Mr. Harsh Tyagi, Advs. (7017406831)

Mr. Akash Panwar, SSC, with Ms. Jasleen Kaur Anan, Adv. (9953908411)

Mr J K Tripathi, SPC

Mr. Rajesh Gogna, Ms. Rebina Rai & Mr. Shivam Tiwari Advocates (7865913196)

Mr. Bharat Bhushan, Ms. Nidhi Gupta & Mr. Anunay Mishra, Advs. 9810854786

Mr. Ravi Kant Srivastava, SPC with Mr. Robert Laishram & Ms. Sneha Ojha, Advs. (9654431773)

Ms. Urvi Mohan, Adv. for GNCTD

Mr. Aditya Singla, SSC CBIC with Ms. Arya Suresh Nair, Adv.

Mr. Akash Verma, SSC, CBIC (9697980007)

Mr. Ruchir Mishra, Mr. Sanjiv Kumar Saxena, Mr. Mukes Kumar Tiwari, Ms. Poonam Shukla & Ms. Reba Jena Mishra, Advs.

Mr. Abhinav Singh & Mr. Bharti Yadav, Adv. for GNCTD (8505903191)

Ms. Priyanka Jindal, Adv. for Mr. Sumit K. Batra, Adv. (9911211000)

Mr Rakesh Kumar, SPC with Mr. Sunil, Adv. (9811549455)

Mr. Piyush Beriwal, SSC with Ms. Ruchita Srivastava, Adv. (9910396352)

Mr. Gibran Naushad, SSC with Mr. Suraj Shekhar Singh & Mr. Harsh Singha, Advs. (9560430864)

Ms. Nidhi Raman, CGSC with Mr. Om Ram, Adv. for UoI

Mr. Ashish Kr. Dixit, CGSC for UoI (9999900412)

Mr. Harpreet Singh, SSC, CBIC with Ms. Suhani Mathur, Mr. Jatin Gaur, Mr. Jai Ahuja, Mr. Akshay Saxena & Ms. Shivali Saxena, Advs.

Mr. Pranay Mohan Govil, SSC.

Ms Manisha Agrawal Narain, CGSC with Ms. Aditi Singh Adv. (9205646604)

Mr. Manish Rohilla SPC with Mr. Pradeep Kumar Yadav, Adv. (7054817475)

Mr. Manish Kumar, SPC

Ms. Vaishali Gupta, Adv. (8383031929)

Mr. Atul Tripathi, SSC, CBIC with Mr.Shubham Mishra, Mr. Gaurav Mani Tripathi & Mr. Akshay Sagar, Advs.

Mr. Akshay Amritanshu, Senior Standing Counsel with Ms. Drishti Rawal, Mr. Abhay Nair, Mr. Mayur Goyal & Mr. Sarthak Srivastava, Advs. (9931282222)

Ms. Sangita Malhotra, SPC (8826587368)

Mr. Gibran Naushad, Senior Standing Counsel with Mr. Harsh Singhal, Mr. Suraj Shekhar Singh, Advs. for Respondent no. 1,3,5 to 9 (9560430864)

Mr. Aditya Singla, SSC/CBI, Ms. Arya Suresh Nair & Mr. Akhil Sharma, Advs.

Mr. R. Ramachandran, Sr. Standing Counsel with Prateek Dhir, Advs. (9868211477)

Mr. Aakarsh Srivastava, Sr. Standing Counsel & Mr. Anand Pandey, Advs.

Mr. Bharat Bhushan, Ms. Nidhi Gupta & Mr. Anunay Mishra, Advs.

Mr. Himanshu Pathak, SPC And Mr. Chetan Sharma, Adv (919643121390)

Mr. K.G. Gopalakrishnan, Mr. Girish Kal & Ms. Aishwarya Singh Rana, Advs. (9810813707)

CORAM:

JUSTICE PRATHIBA M. SINGH

JUSTICE SHAIL JAIN

O R D E R

% 07.01.2026

1. This hearing has

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