High Court of Delhi · Procedural, interim and remand orders
Wanshan Mobiles Pvt. Ltd., Lingdao Mobiles India Pvt. Ltd., Bro Mobile Trading India Pvt. Ltd. & Ors. v. Union of India & Ors. (Batch of 60+ Writ Petitions)
W.P.(C) 2617/2026 & Batch (60+ Connected Writ Petitions) ·
Disposal of batch of over 60 writ petitions as withdrawn with liberty to file fresh individualized writ petitions on or before 24.05.2026 following the Supreme Court split verdict / reference to a Larger Bench, while extending existing interim protection up to 31.05.2026.
1. FACTS OF THE CASE
A batch of more than 60 connected writ petitions (led by W.P.(C) 2617/2026 and including Wanshan Mobiles Pvt. Ltd., Lingdao Mobiles India Pvt. Ltd., Bro Mobile Trading India Pvt. Ltd., Delphix, etc.) came up before the Division Bench, where interim orders were already operating in the petitioners' favour and the underlying legal issue had witnessed a divergence of opinion between two Judges of the Supreme Court resulting in a reference to a Larger Bench.
2. DISCUSSION BY THE COURT
When counsel for the petitioners sought leave to withdraw the present petitions with liberty to file fresh, appropriately structured writ petitions and requested that the subsisting interim orders be continued for four weeks, the Division Bench held the request to be reasonable given that interim orders were operating in each case and the issue stood referred to a Larger Bench of the Supreme Court.
3. JUDICIAL DECISION
Disposing of all captioned writ petitions as withdrawn, the High Court granted liberty to the petitioners to file fresh writ petitions on or before 24.05.2026, directed that the interim orders granted in each case shall continue up to 31.05.2026, and reserved liberty to seek extension in case of unavoidable circumstances.
4. OUTCOME
Assessee (Procedural protection) - Writ petitions disposed of as withdrawn with liberty to file fresh petitions by 24.05.2026 and interim stay extended to 31.05.2026.
5. AKHB REVIEW POINT
Where writ petitions are withdrawn to be re-filed with updated pleadings pending a Supreme Court Larger Bench reference, securing a bridge continuation of interim orders prevents precipitating coercive recovery during the refiling window.
Source and verification
5-page official High Court of Delhi judgment PDF (DLHC011012062025_1_2026-04-28.pdf, 78,400 bytes).
Original PDF: 5 pages · SHA-256: 13a34958009087fcb127401de7be4b1f4dad77ad70695360d55fac85d935154a
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Applies Sections 144C, 153, and 153C of the Income-tax Act, 1961. Income-tax Act, 2025 equivalence is not verified.
Full 5-page primary judgment PDF text read and verified page-by-page. Notes the divergence of opinion between two Judges of the Supreme Court and reference to a Larger Bench (Shelf Drilling / Roca Bathroom / mobile manufacturing batch), continuing interim stay until 31.05.2026.
AI disclosure and professional disclaimer
AI-assisted source review. Independent human approval is not represented.
General research only. Read the complete judgment and verify applicable law and subsequent treatment before reliance.