IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 6715 of 2024 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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KOMAL JAYESHBHAI HEMAVAT Versus THE STATE TAX OFFICER (4) & ANR.

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Appearance:

MR PUNIT B JUNEJA(3972) for the Petitioner(s) No. 1 MR. RAJ TANNA, ASSISTANT GOVERNMENT PLEADER/PP for the Respondent(s) No. 1 MS HETVI H SANCHETI(5618) for the Respondent(s) No. 2 NOTICE SERVED BY DS for the Respondent(s) No. 1 ==========================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 02/04/2026

ORAL JUDGMENT

(PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI)

1. Heard learned advocate Mr. Punit Juneja for the petitioner and learned Assistant Government Pleader Mr. Raj Tanna for the respondent No. 1 and learned advocate Ms.

Hetvi Sancheti for respondent No.2.

2. Rule, returnable forthwith. Learned Assistant Government Pleader Mr. Tanna w