SCA/9269/2026

NEUTRAL CITATION C/SCA/9269/2026 JUDGMENT DATED: 13/07/2026 2026:GUJHC:44995-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 9269 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI ============================================= Approved for Reporting Yes No ✔ ============================================= M/s JAI GANESH ENTERPRISE Versus UNION OF INDIA & ORS. ============================================= Appearance: MR SAMIR GUPTA for MR NACHIKET D MEHTA(6529) for the Petitioner(s) No. 1 MS TANUSHREE SHRIMAL, AGP for the Respondent(s) No. 3,4 MR ANKIT SHAH for the Respondent(s) No. 1,2 ============================================= CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Date : 13/07/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. In the present writ petition, the petitioner has assailed the confiscation order Form GST MOV-11 dated 27.03.2026 and the summary order Form GST DRC-07 dated 24.04.2026. 2. This writ petition has been filed under Article 226 of the Constitution of India, seeking quashing of the Confiscation Orde