Whether gspl can be issued notice under article 226

Please let me know if M/s Gujarat State Petronet Limited is a Government company as per Article 12 of constitution and high court has power to issue notice to them under Article 226 of the constitution. GSPL is a subsidiary of GSPC is 97% owned by Gujarat Goverment. GSPL is registered as a govt Company under section 2(45) of companies act and shown as subsidiary under section 2(87) of companies act under annual report of GSPC. However GSPC owns only 37% share in GSPL.