SCA/9876/2025

NEUTRAL CITATION C/SCA/9876/2025 CAV JUDGMENT DATED: 13/11/2025 2025:GUJHC:65553-DB Reserved On : 10/10/2025 Pronounced On : 13/11/2025 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 9876 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 9880 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 9966 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 10905 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 10911 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 10923 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 10927 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 10983 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 10986 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 10990 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 11001 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 11016 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ✓ ========================================================== ATUL LIMITED & ANR. Versus ASSISTANT COMMISSIONER, CGST AND CENTRAL EXCISE DIVISION VIII (VALSAD) & ANR. =====================================================