SCA/20238/2023

NEUTRAL CITATION C/SCA/20238/2023 JUDGMENT DATED: 29/01/2026 2026:GUJHC:6426-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 20238 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No  ========================================================== KRISHNA INDUSTRIES THRO PREM CHANDRA Versus STATE TAX OFFICER & ANR. ========================================================== Appearance: MR. MAULIK NANAVATI, ADV. FOR NANAVATI & CO.(7105) for the Petitioner(s) No. 1 MS. NIMISHA PAREKH, ASSISTANT GOVERNMENT PLEADER/PP for the Respondent(s) No. 1 DS AFF.NOT FILED (N) for the Respondent(s) No. 1,2 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 29/01/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Rule returnable forthwith. Ms. Nimisha Parekh, learned Assistant Government Pleader waives service of notice of rule. 2. Since it is submitted by learned advocates appearing for the respective parties tha