IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/MISC. CIVIL APPLICATION (FOR REVIEW) NO. 1806 of 2025 In R/TAX APPEAL/743/2023 With R/MISC. CIVIL APPLICATION NO. 1808 of 2025 In R/TAX APPEAL NO. 755 of 2019 With R/MISC. CIVIL APPLICATION NO. 1809 of 2025 In R/TAX APPEAL NO. 745 of 2023 With R/MISC. CIVIL APPLICATION NO. 1810 of 2025 In R/TAX APPEAL NO. 744 of 2023 ==========================================================

M/S AVK MARKETING PVT. LTD.

Versus STATE OF GUJARAT ==========================================================

Appearance:

HIREN J TRIVEDI(8808) for the Applicant(s) No. 1 MS SHRUNJAL SHAH, AGP for the Opponent(s) No. 1 ==========================================================

CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE NIRAL R. MEHTA Date : 24/04/2026

ORAL ORDER

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

1. Heard learned advocate Mr. Hiren J. Trivedi for the applicants and learned Assistant Government Pleader Ms. Shrunjal Shah for the opponent.

2. These applications are preferred with a prayer to modify the Judgement and Order dated 15.02.2024 passed in Tax Appeal No. 743 of 2023 and allied appeals regarding pre-deposit requirement to 20% o