SCA/2531/2026

NEUTRAL CITATION C/SCA/2531/2026 JUDGMENT DATED: 05/03/2026 2026:GUJHC:17097-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 2531 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No √ ========================================================== DELTA METALS AND ALLOYS Versus UNION OF INDIA & ANR. ========================================================== Appearance: UCHIT N SHETH(7336) for the Petitioner(s) No. 1 MR ANKIT SHAH, SENIOR STANDING COUNSEL for the Respondent(s) No. 1,2 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 05/03/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1 RULE returnable forthwith. Mr.Ankit Shah, learned Senior Standing Counsel, waives service of notice of rule on behalf of the respondents. Since the issue involved is in narrow compass, the matter is taken up for final hearing and disposal today. 2 Learned Senior Standing Counsel Mr.Ankit Shah appearing for the res