SCA/14735/2025

NEUTRAL CITATION C/SCA/14735/2025 JUDGMENT DATED: 28/11/2025 2025:GUJHC:68824-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 14735 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================== Approved for Reporting Yes No ✔ ================================================== GOPAL IRON AND STEEL CO (GUJ) LIMITED Versus OFFICE OF ASSISTANT COMMISSIONER OF STATE TAX ================================================== Appearance: MR ASHUTOSH S DAVE(8865) for the Petitioner(s) No. 1 MS NIMISHA PAREKH ASSISTANT GOVERNMENT PLEADER for the Respondent(s) No. 1 NOTICE SERVED for the Respondent(s) No. 1 ================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 28/11/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Heard learned advocate Mr. Ashutosh Dave for the petitioner, Ms. Nimisha Parekh, learned Assistant Government Pleader for Respondent. 2. Having regard to the controversy arising in the petition which is in narrow compass, with the consent of the learned