SCA/8843/2025

NEUTRAL CITATION C/SCA/8843/2025 JUDGMENT DATED: 14/11/2025 2025:GUJHC:65825-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 8843 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================== Approved for Reporting Yes No ✔ ================================================== M/S HINDUSTAN PETROLEUM CORPORATION LIMITED Versus THE DEPUTY COMMISSIONER OF STATE TAX & ANR. ================================================== Appearance: MR N C SHUKLA(5958) for the Petitioner(s) No. 1 MR APURVA MEHTA for VIJAY H PATEL(7361) for the Petitioner(s) No. 1 MS SHRUNJAL T SHAH ASSISTANT GOVERNMENT PLEADER for the Respondent(s) No. 1,2 ================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 14/11/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI) 1. Heard learned advocate Mr. Apurva Mehta for learned advocate Mr. Vijay H. Patel for the petitioner and learned Assistant Government Pleader Ms. Shrunjal T. Shah for the respondents. 2. Rule returnable forthwith. Learned Assis