IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 4714 of 2026 ==========================================================

M/S. HARI OM HARDWARE AND ELECTRICAL Versus UNION OF INDIA & ORS.

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Appearance:

ASHVA LEGAL ADVISORS LLP(13473) for the Petitioner(s) No. 1 MR.AVINASH PODDAR(9761) for the Petitioner(s) No. 1 MS ANCHAL A PODDAR(13386) for the Petitioner(s) No. 1 MR PARAM SHAH for the Respondent(s) No. 1 ==========================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 16/04/2026

ORAL ORDER

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

1. By this writ petition, the petitioner has prayed for the following reliefs:

“37a) Issue writ of Certiorari or any other appropriate writ/order/direction quashing and setting aside the rectification rejection order dated 23.12.2025 passed by Respondent no. 03 (Annexure-X) and remand the matter back to the Appellate authority for fresh consideration in accordance with Section

16(5) of the CGST Act, 2017;”

2. Pursuant to the order dated 09.04.2026, we had called for the original file, which is veri