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    <description>The Court disposed of the petition by granting reliefs related to specific entries in Notifications and refund of IGST paid. The Court noted that the issues raised were covered by Gujarat High Court decisions, which the respondents did not contest. The Court referred to the Gujarat High Court judgments in similar cases and aligned the outcome of the petition with those decisions.</description>
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      <description>The Court disposed of the petition by granting reliefs related to specific entries in Notifications and refund of IGST paid. The Court noted that the issues raised were covered by Gujarat High Court decisions, which the respondents did not contest. The Court referred to the Gujarat High Court judgments in similar cases and aligned the outcome of the petition with those decisions.</description>
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