SCA/15136/2025

NEUTRAL CITATION C/SCA/15136/2025 JUDGMENT DATED: 16/01/2026 2026:GUJHC:3561-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 15136 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 R P CHEMICALS THROUGH PARTNER ATULKUMAR JIVANLAL PADIA Versus SUPERINTENDENT CGST AND CENTRAL EXCISE & ANR. ========================================================== Appearance: MR. HARDIK V VORA(7123) for the Petitioner(s) No. 1 MS HETVI H SANCHETI(5618) for the Respondent(s) No. 1,2 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 16/01/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Since a short issue is involved, with consent of learned advocates for the respective parties, the matter is taken up for final hearing. RULE. Learned Senior Standing Counsel Ms. Hetvi H. Sancheti waives service of notice of rule on behalf of the respondents. 2. By