IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 17603 of 2025 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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MANJULABEN VINOD PATEL Versus THE DEPUTY COMMISSIONER OF STATE TAX & ANR.

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Appearance:

MR DARSHAN B GANDHI(9771) for the Petitioner(s) No. 1 MS POOJA ASHAR, AGP for the Respondent(s) No. 1,2 ==========================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 17/04/2026

ORAL JUDGMENT

(PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI)

1 Heard learned advocate Mr.Darshan Gandhi appearing for the petitioner and learned Assistant Government Pleader Ms.Pooja Ashar for the respondents.

2 Since short issue is involved, with consent of learned advocates for the respective parties, the matter is taken upfor final hearing and final disposal today.

3 Rule returnable forthwith. Ms.Pooja Ashar, learned AGP waives service of rule on behal