$~132 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010732642025 + W.P.(C) 14889/2025 XYZ .....Petitioner Through: Mr. Abhishek Chandra mishraalong with Mr. Devansh Dev and Mr. VedantNarula, Advs. versus UNION OF INDIA AND ORS. .....Respondents Through: Mr. Anurag Ojha, SSC, Mr. Dipak Raj, Mr. Aryaman Singh Chouhan, Mr. Aditya Chaudhary, Advs. Mr. P.C. Aggarwal, Mr. Manikya Taneja, Advs. for R- 3/DGGI, Hydrabad. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE AMIT MAHAJAN O R D E R % 24.08.2026 1. On 08.07.2026, the following order was passed; “1. In substance, the Petitioner prays for grant/release of the reward amount, on the ground that the detection of tax evasion was based on the information provided by it. 2. On the other hand, learned counsel representing the Respondent submits that the Petitioner is not entitled to the said reward as investigation into the alleged tax evasion had already commenced prior to the information given by the Petitioner. 3. At this stage, learned counsel representing the Petitioner prays for an adjournment. 4. List for final disposal on 14.07.2026 in the Supplementary List.” 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 31/08/2026 at 11:06:26 2. Learned Counsel representing the Petitioner relies upon the order passed in Ketan Kantilal Modi v. Union Of India in Civil Appeal No. 12033/2018 decided on 13.07.2023. 3. This Court has considered the submissions. 4. In that case, the Supreme Court only directed the Committee to consider the case of the Appellant as per the Government Policy, particularly when there was no dispute with regard to the fact that, on the information given by the Appellant, tax evasion was detected, whereas in the present case, the Respondent claims that investigation into the alleged tax evasion had already commenced before the information was provided by the Petitioner. 5. Keeping in view the aforesaid position, the Petitioner is relegated to the alternative remedy, including a Civil Suit, particularly when disputed questions of fact, which require appreciation of evidence, arise for consideration. 6. Accordingly, the present Writ Petition, along with the pending applications, if any, stands disposed of. ANIL KSHETARPAL, J. AMIT MAHAJAN, J. AUGUST 24, 2026 Pallavi/DG 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 31/08/2026 at 11:06:26