Z R ENTERPRISE Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Learned advocate Mr.Rutvij Bhatt for the petitioner has tendered draft amendment. The same is allowed in terms of the draft. To be carried out forthwith.

(2.) Since the issue involved in all the three petitions is common, they have been heard together and would be disposed of by this common order. For the sake of convenience, facts are recorded from Special Civil Application No.21738 of 2023.

(3.) By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has challenged the order passed by the appellate authority dismissing the appeal of the petitioner on the ground of limitation.