IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 18068 of 2025 FOR APPROVAL AND SIGNATURE:

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

Approved for Reporting Yes No ✔

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NIKET BIPINBHAI PATEL THROUGH POWER OF ATTORNEY HOLDER BIPINBHAI MADHAVBHAI PATEL Versus ASSISTANT COMMISSIONER (A.E.) CGST-CENTRAL EXCISE VADODARA-II COMMISSIONERATE ==========================================================

Appearance:

MR. HARDIK V VORA(7123) for the Petitioner(s) No. 1 DEEPAK N KHANCHANDANI(7781) for the Respondent(s) No. 1 ==========================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 10/02/2026

ORAL JUDGMENT

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

1. Rule returnable forthwith. Mr. Deepak Khanchandani, learned advocate waives service of notice of rule on behalf of the respondent.

2. On 06.02.2026, following order was passed:

“It is noticed by us that the respondent has issued show cause notice under Section 74(1) of the Goods and Services Tax Ac