Citations 2025 LiveLaw (Guj) 183 to 2025 LiveLaw (Guj) 205NOMINAL INDEXAshumal@Asharam v/s State of Gujarat & Anr. 2025 LiveLaw (Guj) 183State of Gujarat v/s Vipulbhai Bharatbhai Bin Chhappanbhai Patani 2025 LiveLaw (Guj) 184Adani Enterprise Ltd. v. M/s SMS Carbon And Minerals Pvt Ltd. 2025 LiveLaw (Guj) 185Cardiogy Ltd. & Anr. v. Commissioner of Commercial Tax & Anr. 2025...
Citations 2025 LiveLaw (Guj) 183 to 2025 LiveLaw (Guj) 205
NOMINAL INDEX
Ashumal@Asharam v/s State of Gujarat & Anr. 2025 LiveLaw (Guj) 183
State of Gujarat v/s Vipulbhai Bharatbhai Bin Chhappanbhai Patani 2025 LiveLaw (Guj) 184
Adani Enterprise Ltd. v. M/s SMS Carbon And Minerals Pvt Ltd. 2025 LiveLaw (Guj) 185
Cardiogy Ltd. & Anr. v. Commissioner of Commercial Tax & Anr. 2025 LiveLaw (Guj) 186
Kamnath Private Limited vs. State Tax Officer 2025 LiveLaw (Guj) 187
Patel Stuti Vishal Kumar v Union 2025 LiveLaw (Guj) 188
Shushilaben Jayantibhai Patel v/s The Principal Commissioner of Income Tax Vadodara & Anr. 2025 LiveLaw (Guj) 189
Parag Rameshbhai Gathani v/s Income Tax Officer & Anr. 2025 LiveLaw (Guj) 190
VVF India Ltd. vs. Union Of India 2025 LiveLaw (Guj) 191
M/s DG Nakrani v/s Smimer Hospital & Ors. 2025 LiveLaw (Guj) 192
Deputy Director Animal Husbandry & Anr. v/s State of Gujarat & Anr. 2025 LiveLaw (Guj) 193
Mahernagar Co-op Housing Service Society Ltd. v/s Chief Commissioner of Income Tax 2025 LiveLaw (Guj) 194
Council of Chartered Accountants of India v/s SN Valera FCA M/s SN Valera & Co. 2025 LiveLaw (Guj) 195
Mohasin Sabbir Ahmed Surat v/s 2025 LiveLaw (Guj) 196
Shah Paper Plast Industries Limited & Anr. vs. UOI & Ors. 2025 LiveLaw (Guj) 197
Saberbhai Mohammad Aiyub Ansari v/s Surat Municipal Corporation & Anr. 2025 LiveLaw (Guj) 198
M/s Tapi Ready Plast v/s State of Gujarat & Ors. 2025 LiveLaw (Guj) 199
Ashokbhai Kanjibhai Chavda & Ors. v/s Ahmedabad Municipal Corporation & Ors 2025 LiveLaw (Guj) 200
Rene Joshilda Goldwin Joseph v/s State of Gujarat 2025 LiveLaw (Guj) 201
State of Gujarat v/s Rajeshbhai Pitamberbhai Parmar & Ors. 2025 LiveLaw (Guj) 202
Ronil Umeshkumar Modi v/s State of Gujarat & Ors. 2025 LiveLaw (Guj) 203
Jigishaben Maheshbhai Patel v/s Sipai Mohammadkhan Rasulkhan & Ors. 2025 LiveLaw (Guj) 204
State of Gujarat v/s Ishwarji Sursanji Thakor 2025 LiveLaw (Guj) 205
Judgments/Orders
Gujarat High Court Grants 6-Month Suspension Of Sentence To Asaram In 2013 Rape Case
Case title: ASHUMAL @ ASHARAM v/s STATE OF GUJARAT & ANR.
CR.MA/4/2025 (FOR REGULAR BAIL)
Citation : 2025 LiveLaw (Guj) 183
The Gujarat High Court on Thursday (November 6) granted six-month suspension of sentence to Asaram who is convicted in a 2013 rape case by a sessions court in Gandhinagar and is serving a life sentence.
The high court suspended the sentence and directed that Asaram be released on interim bail on medical grounds, after noting that last month the Rajasthan High Court had suspended Asaram's sentence in view of his medical condition.
Case title: STATE OF GUJARAT v/s VIPULBHAI BHARATBHAI BIN CHHAPPANBHAI PATANI
CRIMINAL CONFIRMATION CASE NO. 1 of 2022
R/CRIMINAL APPEAL NO. 588 of 2022 (By Accused)
Citation : 2025 LiveLaw (Guj) 184
The Gujarat High Court set aside the death penalty of a man convicted and sentenced by the trial court for the alleged honour killing of his own brother and sister-in-law, noting that the prosecution could not prove the case satisfactorily and the investigation was done in a "slipshod" manner.
Case Name: Adani Enterprise Ltd. v. M/s SMS Carbon And Minerals Pvt Ltd.
C/ARBI.P/76/2023
Citation : 2025 LiveLaw (Guj) 185
The Gujarat High Court recently held that various agreements entered into between the parties forming part of the same commercial project can be referred to Arbitration, and one arbitrator can be appointed to adjudicate all the disputes arising from the various agreements.
The Bench of Chief Justice Sunita Agarwal, while hearing a petition u/s 11 of the A&C Act, moved by Adani Enterprise Ltd. (“Petitioner”) held that the General Condition of Contracts (“GCC”) and the General Terms and Conditions (“GTC”) are an integral part of the five coal sale and purchase agreements, and five service agreements respectively. The ten contracts entered into between the parties are governed by these two contracts dated 0404.2022.
Case Title: Cardiogy Ltd. & Anr. v. Commissioner of Commercial Tax & Anr.
R/SPECIAL CIVIL APPLICATION NO. 16927 of 2011
Citation : 2025 LiveLaw (Guj) 186
The Gujarat High Court has held that the supply of medicines and implants by private hospitals to in-patients amounts to 'deemed sale' and is liable to VAT (Value Added Tax).
The issue before the bench was whether the supply of medicines, stents, implants, consumables, etc., during the course of treatment of patients amounts to 'sale' as defined in section 2(23) of the VAT Act.
Case Name: Kamnath Private Limited vs. State Tax Officer
Special Civil Application No. 1231 of 2024
Citation : 2025 LiveLaw (Guj) 187
The Gujarat High Court has extended benefit of Amnesty Scheme under the Gujarat Value Added Tax (GVAT) Act, 2003 to dealer who was precluded from making full payment under the Scheme on account of 'automatic' re-adjustment of instalment amount.
The Division Bench, comprising Justice Bhargav D. Karia and Justice Pranav Trivedi set aside rejection of application under the Scheme noting that non-payment of differential amount was only due to technical glitches of the online portal. The High Court emphasized on 'clear and unequivocal intent' to avail the Scheme and observed that “The delay of 2 days in making the payment in the aforesaid Scheme is condoned.”
Case Title: Patel Stuti Vishal Kumar v Union
SCA/15274/2025
Citation : 2025 LiveLaw (Guj) 188
The Gujarat High Court has allowed the petition of a meritorious student, whose admission in MBBS course was cancelled because she failed to follow the required procedure, subject to the condition that she would serve an additional 6 months in a rural area after completing her course.
In doing so, the bench of Justice Nirzar S Desai observed that the 18-year-old student had a brilliant academic career and had not focused on other aspects of life, leading to her missing out on the procedure. However, such action should not prove costly to a meritorious student.
Case title: SHUSHILABEN JAYANTIBHAI PATEL v/s THE PRINCIPAL COMMISSIONER OF INCOME TAX VADODARA - 1 & ANR.
R/SPECIAL CIVIL APPLICATION NO. 11528 of 2023
Citation : 2025 LiveLaw (Guj) 189
The Gujarat High Court recently granted relief to a senior citizen woman who had failed to file income tax return for Assessment Year 2017-18, taking note of her age as well as the fact that she was suffering from various ailments including Alzheimer disease along with hyper tension and diabetes.
The court observed that the tax authority had while exercising revisional powers under Section 264 Income Tax had simply rejected the woman's revision plea who had submitted that she could not file the return due to default by her accountant and manager. The court said that instead the authority should have positively considered the woman's case without rejecting her plea on technical grounds.
Case title: PARAG RAMESHBHAI GATHANI v/s INCOME TAX OFFICER & ANR
R/SPECIAL CIVIL APPLICATION NO.3734 of 2025 and related petition.
Citation : 2025 LiveLaw (Guj) 190
The Gujarat High Court quashed a notice under Section 153C Income Tax Act issued to a person other than the searched person for assessment of income, noting that the proceedings were initiated nearly 4 years after search was conducted observing that there was an "inordinate delay" by the authorities in recording the satisfaction note.
Case Name: VVF India Ltd. vs. Union Of India
Special Civil Application No. 4418 of 2014
Citation : 2025 LiveLaw (Guj) 191
The Gujarat High Court in a writ petition has quashed a show cause notice creating duty demand of about Rs. 464 crores on import of Crude Palm Kernel Oil (Edible Grade).
The Division Bench, comprising Justice Bhargav D. Karia and Justice Pranav Trivedi ruled on whether Oil even if of edible grade but required refining before human consumption qualified for customs duty exemption under Notification No. 12/2022-Customs r/w Notification No. 21/2002-Customs (Exemption Notification). The High Court rejected the interpretation that crude palm kernel oil imported of edible grade is not eligible for exemption on account of the 'end-use condition' specified in the Exemption Notification.
Case title: M/S DG NAKRANI v/s SMIMER HOSPITAL & ORS.
R/SPECIAL CIVIL APPLICATION NO.6805 of 2025
Citation : 2025 LiveLaw (Guj) 192
The Gujarat High Court quashed Surat Municipal Corporation's order debarring a firm for two years for allegedly filing a false affidavit in the tender process, noting that the firm not disclosing cases filed against it under Minimum Wages Act would not amount to a "police case".
The Corporation had argued that several criminal complaints were filed against the petitioner firm under Section 22 Minimum Wages Act; hence the petitioner was supposed to disclose it.
Case title: DEPUTY DIRECTOR, ANIMAL HUSBANDRY & ANR. v/s STATE OF GUJARAT & ANR.
R/LETTERS PATENT APPEAL NO. 1197 of 2025
Citation : 2025 LiveLaw (Guj) 193
The Gujarat High Court recently re-affirmed that the state government's 2019 circular granted benefits and consolidated fixed pay of Rs. 14,800 to those part-time employees who had worked for four hours a day.
In doing so the court said that the expression used in the state government's 2019 Circular granting such benefits stating that, “part-time employees who are working upto four hours”, has to be construed in a manner that the employees in order to claim the pay of Rs.14,800 have to "actually work minimum for four hours and not less than four hours".
Case title: MAHERNAGAR CO-OP. HOUSING SERVICE SOCIETY LTD. v/s CHIEF COMMISSIONER OF INCOME TAX
R/SPECIAL CIVIL APPLICATION NO. 14175 of 2024
Citation : 2025 LiveLaw (Guj) 194
The Gujarat High Court quashed an order passed by tax department refusing to condone delay of 29 days by a Co-operative Housing Society in filing income tax return for Assessment Year 2018-19, after noting that the audit report was belatedly filed as the auditor was not appointed within time.
In doing so the court said that the filing of the audit report in 2019 belatedly by the Sub-auditor can termed as a "genuine predicament".
Case title: COUNCIL OF INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA v/s S.N. VALERA, FCA M/S. S.N. VALERA & CO
R/CHARTERED ACCOUNTANT REFERENCE NO. 3 of 2006
Citation : 2025 LiveLaw (Guj) 195
The Gujarat High Court rejected a 20-year-old recommendation made by the Institute of Chartered Accountants of India's Council to remove a chartered account from membership for 5 years, who was appointed as central registrar of a cooperative bank and was accused of misconduct in connection with the 2001 alleged MMCB scam.
The court was hearing a 2005 reference by the Council of the ICAI which had recommended the removal of one SN Valera for five years.
Case title: MOHASIN SABBIR AHMED SURATI v/s UNION OF INDIA & ANR.
R/SPECIAL CIVIL APPLICATION NO. 13888 of 2025
Citation : 2025 LiveLaw (Guj) 196
The Gujarat High Court on Tuesday (November 25) granted relief to an Indian man working in Kuwait, whose application for renewal of passport was put on hold in view of an FIR registered against him for rash and negligent driving at Lunawada police station.
The court asked the authorities to process the petitioner's passport renewal plea within 4 weeks after noting that the petitioner is working in Kuwait and would face serious consequences in case renewal is not considered.
Case Detail: Shah Paper Plast Industries Limited & Anr. vs. UOI & Ors.
Special Civil Application No. 18892 of 2023
Citation : 2025 LiveLaw (Guj) 197
The Gujarat High Court has recently held that the Petitioners—100% EOUs exporting goods without payment of tax—were entitled to refund of unutilised ITC under Section 54(3) read with Rule 89(4), and that their exports did not fall within the category of “deemed exports.”
The Court ruled that Circular No. 172/04/2022-GST and Rule 89(4A) were inapplicable, quashed the withdrawal and recovery of refunds issued under Section 73, rejected the retrospective reclassification of zero-rated supplies as deemed exports, and directed restoration of refunds within 12 weeks while leaving broader questions of law on refund scrutiny and recovery open.
Case title: SABERABIBI MOHAMMAD AIYUB ANSARI v/s SURAT MUNICIPAL CORPORATION & ANR.
R/SCA/16072/2025
Citation : 2025 LiveLaw (Guj) 198
The Gujarat High Court on Thursday (November 27) rejected a plea challenging a notice issued by the Surat Municipal Corporation asking the owner/occupier of a property to audit the property and produce the structure stability report of the building as the same was in a dilapidated condition requiring urgent repairs.
The court noted that since the notice was not issued to the petitioner–who claimed to be an interested party–but to another party, no cause of action had arisen against the petitioner.
Case title: M/S TAPI READY PLAST v/s STATE OF GUJARAT & ORS.
R/SCA/12047/2025
Citation : 2025 LiveLaw (Guj) 199
The Gujarat High Court on Thursday (November 27) upheld order of the appellate authority under the GST Act which had dismissed a partnership firm's appeal on the ground that it was filed beyond the limitation period prescribed under the statute.
The court held that the Act prescribes a maximum limitation period of 120 days which can be condoned by the appellate authority in entertaining the appeal. It further said that it was not inclined to quash the order as the petitioner had given "lame excuses" seeking condonation of delay such as illness of accountant and closure of business.
Case title: ASHOKBHAI KANJIBHAI CHAVDA & ORS. v/s AHMEDABAD MUNICIPAL CORPORATION & ORS. and another petition
R/SCA/15965/2025 & R/SCA/15979/2025
Citation : 2025 LiveLaw (Guj) 200
The Gujarat High Court on Friday (November 28) dismissed pleas by 77 individuals challenging notices to vacate possession of a premises stated to be water body in Ahmedabad, observing that the construction was unauthorized, done without any permission and the occupants lacked ownership.
Justice Mauna M Bhatt in her order noted that the pleas were filed challenging notices dated 6-11-2025 where petitioners are directed to give peaceful vacant possession within 21 days.
Case title: RENE JOSHILDA GOLDWIN JOSEPH V/S STATE OF GUJARAT
R/CR.MA/23878/2025
Citation : 2025 LiveLaw (Guj) 201
The Gujarat High Court granted bail to a woman accused of sending hoax bomb threat mails to several organizations subject after noting that it appeared that she was disturbed.
The court granted bail subject to her executing a bond of Rs.10,000 with one surety of the like amount to the satisfaction of the trial Court and subject to certain conditions.
Case title: STATE OF GUJARAT v/s RAJESHBHAI PITAMBERBHAI PARMAR & ORS.
R/CRIMINAL APPEAL NO. 457 of 2002
Citation : 2025 LiveLaw (Guj) 202
Upholding the acquittal of in-laws in a case of dowry death and cruelty, the Gujarat High Court observed that the refusal to permit daughter-in-law to accompany her in-laws to the temple would not amount to an offence under explanation (a) of Section 498A IPC and would also not amount to harassment for property under explanation (b).
In the present case, the daughter-in-law had insisted on accompany her in-laws but was refused, pursuant to which she allegedly committed suicide.
Case title: RONIL UMESHKUMAR MODI v/s STATE OF GUJARAT & ORS.
R/SPECIAL CIVIL APPLICATION NO. 15194 of 2025
Citation : 2025 LiveLaw (Guj) 203
The Gujarat High Court granted relief to an MBBS student permitting him to participate in the NEET-PG exam, declared ineligible earlier as he had inadvertently filled up the incorrect average MBBS marks.
The petitioner had scored 68.30% marks, which is the average of the three years of the MBBS course. However, while filling up the form for admission to NEET-PG, he had inadvertently mentioned his average MBBS marks as 67.63%. In view of the above discrepancy, and in view Clause 2.2 and Clause 10.2 of the NEET-PG 2023 Information Bulletin— the petitioner's candidature was cancelled.
Case title: JIGISHABEN MAHESHBHAI PATEL v/s SIPAI MOHAMMADKHAN RASULKHAN & ORS
R/FIRST APPEAL NO. 1327 of 2022
Citation : 2025 LiveLaw (Guj) 204
The Gujarat High Court recently awarded Rs. 3 Lakh to a woman for loss of matrimonial prospects, after a bus accident which resulted in the amputation of her left leg.
The woman had moved the high court challenging a 2019 award of the Motor Accident Claims Tribunal (Aux), seeking enhancement of compensation. The appellant was travelling in an AMTS bus on 05.01.2011, from Lal Darwaja to her home and at Malav Talav. When she was getting off the bus from the front door, the driver of the bus drove in a rash and negligent manner, due to which, the appellant fell and the frontvwheel of the bus ran over her left leg.
Case title: STATE OF GUJARAT v/s ISHWARJI SURSANJI THAKOR
R/CRIMINAL APPEAL NO. 850 of 2002
Citation : 2025 LiveLaw (Guj) 205
The Gujarat High Court set aside a 2002 trial court order convicting a man for culpable homicide not amounting to murder (IPC Section 304 part 1) in a case concerning the death of his wife.
The high court instead convicted the accused for murder of his wife, observing that the trial court's reasoning on evidence–the involvement of accused, the nature of injuries inflicted and the consequent death of the deceased amounting offence of Section 300 (murder) was palatable however its reasoning invoking offence under Section 304 part 1 was not acceptable.