IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO.7183 of 2025 FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================================

Approved for Reporting Yes No ================================================================

GATEWAY EXIM Versus STATE OF GUJARAT THROUGH COMMISSIONER OF STATE TAX & ORS. ================================================================

Appearance:

PRIYANK P LODHA(7852) for the Petitioner(s) No. 1 MS SHRUNJAL Shah, AGP for the Respondent(s) No. 1,2,3 ================================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 03/12/2025

ORAL JUDGMENT

(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1. RULE. Learned AGP Ms.Shrunjal Shah waives service of notice of rule on behalf of the respondents.

2. A short issue is involved in the writ petition and therefore, the same is taken up for final disposal.

3. Learned advocate Mr.Priyank Lodha appearing for the petitioner, at the outset, while referring to the provision of Section 75(4) of the Gujarat Goods and Service Ta