SCA/11025/2025

NEUTRAL CITATION C/SCA/11025/2025 CAV JUDGMENT DATED: 23/01/2026 2026:GUJHC:4982-DB Reserved On : 07/01/2026 Pronounced On : 23/01/2026 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 11025 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 11029 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 11030 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 11033 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 11034 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 11035 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 11043 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/- and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Sd/- ================================================================ Approved for Reporting Yes No a ================================================================ M/S ALSTOM TRANSPORT INDIA LIMITED THROUGH ITS AUTHORISED SIGNATORY SHAH DIPTEJ HARSHADKUMAR Versus ADDITIONAL COMMISSIONER, CGST AND CENTRAL EXCISE (APPEALS) & ORS. ================================================================ Appearance: MR. SUJIT GHOSH, SENIOR ADVOCATE WITH MS. MANNAT WARAICH, MS. ANSHIKA AGARWAL, MR. SHREY BHATT WITH MR. ADITYA J PANDYA, Advocates for the Petitioner