C/TAXAP/313/2020 ORDER DATED: 22/01/2026 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 313 of 2020 ============================================= THE COMMISSIONER, CGST AND CENTRAL EXCISE COMMISSIONERATE Versus M/S JALARAM STEEL FURNITURE PVT. LTD. ============================================= Appearance: MR DEEPAK N KHANCHANDANI(7781) for the Appellant(s) No. 1 MR HASIT DAVE(1321) for the Opponent(s) No. 1 ============================================= CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 22/01/2026 ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) Learned Senior Standing Counsel appearing for the applicant submitted that the tax e6ect in this appeal is less than Rs.2 crores and as per the Circular No.9 of 2024 dated 17.09.2024 this Tax Appeal would not be maintainable. In view of the above statement, the Tax Appeal is disposed of on the ground of low tax e6ect with a liberty to revive in case of di=culty. Sd/- (A. S. SUPEHIA, J) Sd/- (PRANAV TRIVEDI,J) MAHESH/26 p. 1 Original copy of this order has been signed by the Hon'ble Judges.