IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 3897 of 2026 ==========================================================

M/S. VIJAY LAXMI TRADING Versus STATE OF GUJARAT & ORS.

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Appearance:

MR. AMAN REWARIA, FOR MR. KARTIK P KACHHAWAH(14410) for the Petitioner(s) No. 1 MS. TANUSHREE SHRIMAL, AGP for the Respondent(s) No. 1,2,3 ==========================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 24/03/2026

ORAL ORDER

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

1. The present writ petition has been filed seeking direction for quashing and setting aside the show cause notice dated 08.10.2025 issued in Form GST DRC-01, the order of detention dated 08.10.2025 issued in Form GST MOV-06, the confiscation order dated 08.10.2025 issued in Form GST MOV-11 and the consequent demand order issued in Form GST DRC-07.

2. At the outset, we had advised Learned advocate Mr.Aman Rewaria for learned advocate Mr.Kartik Kachhawah appearing for the petitioner to avail the alternative remedy of filing an appeal, however, he has invited order on merits.