Reserved On : 19/12/2024 Pronounced On : 09/05/2025 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 6701 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 7073 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 15708 of 2024 FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY ==========================================================

Approved for Reporting Yes No ✓

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M/S. SOPARIWALA EXPORT PVT. LTD.

Versus JOINT COMMISSIONER, CGST AND CENTRAL EXCISE & ORS.

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Appearance:

MR V SRIDHARAN, SENIOR ADVOCATE WITH MR ANAND NAINAWATI(5970) for the Petitioner(s) No. 1(SCA NO.6701/2023 & SCA NO.7073/2023)

MR PARESH M DAVE for the Petitioner(s) No. 1(SCA NO.15708/2024)

MR UTKARSH SHARMA, for the Respondent(s) No. 4 MR CB GUPTA(1685) for the Respondent(s) No. 1,2,3,5 ==========================================================

CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY

CAV JUDGMENT

(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)

1. Heard learned Senior Advocate Mr.

V.Sridharan with learned advocate