IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 621 of 2026 ==========================================================

AQUAEVA CHEMTECH PRIVATE LIMITED Versus STATE OF GUJARAT & ORS.

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Appearance:

MR PARESH V SHETH(3998) for the Petitioner(s) No. 1 MS TANUSHREE SHRIMALI, AGP for the Respondent(s) No. 1,2,3 ==========================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 22/01/2026

ORAL ORDER

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

1. Heard Mr.Paresh V. Sheth, learned advocate for the petitioner and Ms.Tanushree Shrimali, learned AGP for the respondents. Learned AGP has fairly pointed out the order dated 18.12.2025 passed by this Court in Special Civil Application No.12120 of 2025 and submitted that the matter may be disposed of in said terms.

2. By filing this writ petition, the petitioner has prayed for quashing and setting aside the Deficiency Memos dated 10.3.2025 and 19.5.2025 issued by respondent no.3 and to direct the respondent to grant the refund claim.

3. Reliance is placed on the judgment rendered by this Court