The Court vide its order dated February 27, 2026 in respect of Writ Petition filed by Rathi Steel and Power Limited (\Company\) has put a stay on recovery proceedings initiated by the office of the Deputy Commissioner, Ghaziabad, Uttar Pradesh u/s 74 of the GST Act, 2017 for a demand of INR 5,73,33,332/- along with penalty of similar amount and applicable interest.