M/S STALWART INDIA ALLOYS LIMITED vs UNION OF INDIA & ORS.

Judgment text excerpt

$~34 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 7th November, 2025 + W.P.(C) 16845/2025 & CM APPLs.69232/2025 M/S STALWART INDIA ALLOYS LIMITED .....Petitioner Through: Mr. Sandeep Goyal, Sr. Adv. with Ms. Aakriti and Ms. Mansi Gupta, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Shubham Tyagi (SSC, CBIC), Ms. Navruti Ojha, Ms. Anupam Ojha, Mr. Rishabh Chauhan, Mr. Harish Saini Mr. Awadesh Kumar Singh, Adv. for R-1(UOI). CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE MADHU JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 69233/2025 (for exemption) 2. Allowed subject to all just exceptions. Accordingly, the application is disposed of. W.P.(C) 16845/2025 & CM APPL.69232/2025 (for interim stay) 3. The present petition has been filed by the Petitioner under Article 226 and 227 of the Constitution of India, inter alia, assailing the order of cancellation dated 26th September, 2025 passed by Superintendent, Range-36, CGST Commissionerate, Delhi, North Block, New Delhi (hereinafter, ‘impugned order’). 4. Vide the impugned order, Petitioner’s Goods and Services Tax Signature Not Verified Digitally Signed W.P.(C) 16845/2025 Page 1 of 4 By:DHIRENDER KUMAR Signing Date:12.11.2025 19:51:23 Registration (hereinafter, ‘GST registration’) has been cancelled retrospectively w.e.f. 20th February, 2024. 5. A brief background of the Petitioner’s case is that, a Show Cause Notice was issued to the Petitioner on 27th December, 2024 (hereinafter, ‘SCN’), raising an allegation against the Petitioner that the Anti-Evasion Branch, CGST Delhi North had conducted an inspection of the Petitioner’s principal place of business on 20th December, 2024, and the Petitioner was found untraceable on the said premises, hence the pro