IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 2753 of 2026 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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MR. NITIN HIRALAL JAIN Versus STATE TAX OFFICER (2) MOBILE SQUAD , ENF 7 , SURAT & ANR. ==========================================================

Appearance:

MR RAVISH D BHATT(5867) for the Petitioner(s) No. 1 MS. POOJA ASHAR, ASSISTANT GOVERNMENT PLEADER for the Respondent(s) No. 1,2 ==========================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 09/03/2026

ORAL JUDGMENT

(PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI)

1. Heard learned advocate Mr. Ravish Bhatt for the petitioner and learned Assistant Government Pleader Ms.

Pooja Ashar for the respondents.

2. Rule, returnable forthwith. Learned Assistant Government Pleader Ms. Pooja Ashar waives service of notice of rule for and on behalf of the respondents.

3. Having regard to the controversy involved in this petition, wit