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

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 2024. 5. A brief background of the Petitioner’s case is that