MS STESALIT LIMITED & ANR. vs UNION OF INDIA & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 16th April, 2025 W.P.(C) 3138/2025 & CM APPLs. 14824/2025, 21403/2025, 21404/2025 MS STESALIT LIMITED & ANR. .....Petitioners Through: Mr. Balbir Singh, Sr. Adv. with Mr. Divyakant Lahoti, Ms. Praveena Bisht, Mr. Siddharth Tripathi, Mr. Karan Sachdeva & Ms. Shivali Shah, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Aditya Singla, SSC with Mr. Umang Misra, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 21404/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 3138/2025 & CM APPLs. 14824/2025, 21403/2025 3. The present petition has been filed on behalf of the Petitioners- M/s Stesalit Ltd. and Mr. Alok Singhal inter alia assailing the Circular No. 235/2024-Goods and Services Tax (‘GST’) dated 11th October, 2024 issued by the Joint Secretary, Tax Research Unit, Department of Revenue, Ministry of Finance, Government of India. 4. This petition has been listed today before this Court in view of certain applications which have been filed by the Petitioner b