Authority: High Court of Gujarat at Ahmedabad

Order Date: 12 October 2026

Case Overview

  • Petition: M/S A.C. Enterprise (Petitioner) vs State of Gujarat & Others (Respondents).
  • On 17 September 2026, the Court directed petitioner’s counsel, Mr. B.M. Mangukiya, to take appropriate instructions.
  • On 25 September 2026, AGP Mr. Raj Tanna submitted that the writ became infructuous because the goods were released and conveyed under Section 129 of the Central Goods and Services Tax (CGST) Act, 2017.
  • The Court noted the earlier direction and listed the matter for hearing on 12 October 2026.
  • On 12 October 2026, no representative of the petitioner appeared before the bench.

Final Outcome

  • The writ petition was dismissed for non‑prosecution.

Additional Details

  • The original copy of the order was signed by the Hon’ble Judges and digitally signed by Nehaben Vinodbhai Mewada, Private Secretary, at 16:43:58 on 12/10/2026.

Topics: Legal Proceedings, GST