SCA/10016/2025

NEUTRAL CITATION C/SCA/10016/2025 JUDGMENT DATED: 11/09/2025 2025:GUJHC:54277-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 10016 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================================ Approved for Reporting Yes No No ================================================================ SREI EQUIPMENT FINANCE LIMITED Versus OFFICE OF THE PRINCIPAL COMMISSIONER , CENTRAL GST AND CENTRAL EXCISE COMMISSIONERATE & ORS. ================================================================ Appearance: MR PAVAN S GODIAWALA(2936) for the Petitioner(s) No. 1 MR PRADIP D BHATE(1523) for the Respondent(s) No. 3 MS. KETKI P JHA(9864) for the Respondent(s) No. 1,2 ================================================================ CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 11/09/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) Heard learned advocate Mr.Pavan S. Godiawala for the petitioner, learned advocate Ms.Ketki P. Jha for the respondent Nos.1 and 2 and learned Assistant Governm