SCA/13241/2022

Judgment text excerpt

NEUTRAL CITATION C/SCA/13241/2022 JUDGMENT DATED: 11/06/2026 2026:GUJHC:36325 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 13241 of 2022 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE NIRZAR S. DESAI ========================================================== Approved for Reporting Yes No ✓ ========================================================== M/S TAPASVI INDANE Versus INDIAN OIL CORPORATION THROUGH GENERAL MANAGER & ORS. ========================================================== Appearance: MR SHALIN MEHTA SENIOR COUNSEL WITH MS.PRACHI UPADHYAY WITH MR VAIBHAV A VYAS(2896) for the Petitioner(s) No. 1 M R BHATT & CO.(5953) for the Respondent(s) No. 1 MUNJAAL M BHATT(8283) for the Respondent(s) No. 1 NOTICE SERVED for the Respondent(s) No. 2,3,4,5 ========================================================== CORAM:HONOURABLE MR. JUSTICE NIRZAR S. DESAI Date : 11/06/2026 ORAL JUDGMENT 1. Heard learned Senior Advocate Mr. Shalin Mehta with learned Advocate Ms. Prachi Upadhyay for the petitioner and learned Advocate Mr. Munjal Bhatt for respondents. 2. With the consent of the parties, the matter was taken up finally. Hence, Rule. Learned Advocate Mr. Munjal Bhatt waives service of Rule on behalf of Respondents. Page 1 of 10 Uploaded by () on Downloaded on : Tue Jun 30 22:39:00 IST 2026 NEUTRAL CITATION C/SCA/13241/2022 JUDGMENT DATED: 11/06/2026 2026:GUJHC:36325 3. By way of the present petition, the petitioner has prayed for quashing and setting aside the order dated 30.05.2022 passed by Respondent No. 2. Subsequently, by way of an amendment, the petitioner has also prayed for quashing and setting aside the communication dated 28.07.2025, whereby, as per the latest guidelines, the GST amount was excluded from the penal amount and the total