Dismissed¶9

Pharmax Corporation Limited v. Union of India & Ors.

Delhi HC8 Sept 2025W.P.(C)/14456/2023

Case brief

AI extract

What is this about?

Refund of excess duty paid under head 'Infra Cess'; writ petitions (W.P.(C) 14118/2023 Max Estates Limited; W.P.(C) 14456/2023 Pharmax Corporation Limited) vs Union of India & Ors.; dismissed as withdrawn with liberty to file afresh; change in statutory position; Delhi High Court; division bench of Prathiba M. Singh and Shail Jain, JJ.; order dated 08.09.2025; no merits adjudication.

What did the court decide?

Liberty to withdraw the petitions and file afresh. ¶9

Pharmax Corporation Limited Vs Union of India & Ors. — Delhi HC (2025) — LawSathi Research

¶1

$~23 & 24

¶2

* +	IN THE HIGH COURT O W.P.(C) 1	F DELHI AT NEW DELHI 4118/2023
	MAX ESTATES LIMITED	.....Petitioner
	Through: versus	Ms. Arati Agarwal, Mr. Ankit Daga, Mr. Alok Kumar and Mr. Rishabh Jain, Advocates.
	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
24	AND
+	W.P.(C) 1	4456/2023
	PHARMAX CORPORATION	LIMITED .....Petitioner
	Through: versus UNION OF INDIA & ORS.	Ms. Arati Agarwal, Mr. Ankit Daga, Mr. Alok Kumar and Mr. Rishabh Jain, Advocates. .....Respondents
	Through:	Ms. Anushree Narain, SSC and Mr.
		Naman Choula, Adv.

¶3

CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN O R D E R

¶4

% 08.09.2025

¶5

This hearing has been done through hybrid mode.

¶6

The present petition has been filed, inter alia, seeking refund of excess duty erroneously paid by the Petitioner under the head of ‘Infra Cess’.

¶7

This is a digitally signed order.

¶8

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 12:12:35

¶9

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 Accordingly, the present petitions are dismissed as withdrawn with liberty aforesaid.

¶10

PRATHIBA M. SINGH, J.

¶11

SHAIL JAIN, J.

¶12

SEPTEMBER 8, 2025

¶13

Rahul/msh

¶14

This is a digitally signed order. 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 12:12:35

Pharmax Corporation Limited v. Union of India & Ors.

Case brief

What is this about?

What did the court decide?

Pharmax Corporation Limited v. Union of India & Ors.

Case brief

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What the court decided

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