SCA/6715/2024

NEUTRAL CITATION C/SCA/6715/2024 JUDGMENT DATED: 02/04/2026 2026:GUJHC:25353-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 6715 of 2024 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ✔ ========================================================== KOMAL JAYESHBHAI HEMAVAT Versus THE STATE TAX OFFICER (4) & ANR. ========================================================== Appearance: MR PUNIT B JUNEJA(3972) for the Petitioner(s) No. 1 MR. RAJ TANNA, ASSISTANT GOVERNMENT PLEADER/PP for the Respondent(s) No. 1 MS HETVI H SANCHETI(5618) for the Respondent(s) No. 2 NOTICE SERVED BY DS for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 02/04/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI) 1. Heard learned advocate Mr. Punit Juneja for the petitioner and learned Assistant Government Pleader Mr. Raj Tanna for the respondent No. 1 and learned advocate Ms. Hetvi Sancheti for respo