C/TAXAP/564/2023 ORDER DATED: 23/01/2026 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 564 of 2023 ========================================================== M/S U S STANDARD ISPAT PVT. LTD. Versus DY. COMMISSIONER OF STATE TAX, APPEAL 2, AHMEDABAD ========================================================== Appearance: MR JF MEHTA(461) for the Appellant(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 23/01/2026 ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) Learned advocate Mr.Mehta very fairly has pointed out that despite his best efforts having been made, he is unable to contact the appellant. He has submitted that even otherwise, the appellant at this stage would also have remedy to approach the Tribunal, which is already constituted. Under the circumstances, the matter stands dismissed for non-prosecution. If any restoration application is filed, the same shall contain an affidavit of the appellant inter alia stating as to whether any cause of action survives and if the same survives, whether he has remedy to file an appeal before the Tribunal. Sd/- (A. S. SUPEHIA, J) Sd/- (PRANAV TRIVEDI, J) NVMEWADA/53 p. 1 Original copy of this order has been signed by the Hon'ble Judges.