Arraycom (India) Limited Vs State of Gujarat & Ors
Date: November 12, 2025
Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): BHARGAV D. KARIA, PRANAV TRIVEDI
Subject Matter
ITC allowed on insurance for stock and business premises
Summary
The petitioner, Arraycom (India) Limited, challenged an assessment order dated February 7, 2025 (Form DRC-07), and a subsequent bank attachment notice dated June 9, 2025, confirming a tax demand of ₹1,72,884/- (plus interest/penalty) solely on the di…
1. Heard learned advocate Mr. Chaitanya S. Joshi for the petitioner and learned Assistant Government Pleader Ms. Shrunjal Shah for the respondents. 2. Rule returnable forthwith. Learned Assistant Government Pleader Ms. Shrunjal Shah waives service of notice of rule on behalf of the respondent State. 3. By this petition under Article 226/227 of the Constitution of India, the petitioner has prayed f…