Gujarat High Court
Private Hospitals Liable To Pay VAT On Supply Of Medicines & Implants To In-Patients: Gujarat High Court
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...
Multiple Agreements Forming Part Of Same Commercial Project Can Be Referred To Single Arbitration: Gujarat High Court
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...
Gujarat High Court Sets Aside Death Penalty Imposed In Alleged Honour Killing Case Citing 'Slipshod' Probe
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. As per the complaint, on the night of 04.08.2017 the complainant, his brother and his sister-in-law...
Gujarat High Court Grants 6-Month Suspension Of Sentence To Asaram In 2013 Rape Case
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...
Gujarat High Court Allows Single Mother's Plea For Passport Renewal Of Minor Children Without Father's NOC
The Gujarat High Court allowed a plea moved by a divorced woman seeking renewal of passport of her minor children which was denied by the passport authority on the ground that the father's no-objection certificate was absent. Justice LS Pirzada noted that it was not in dispute that decree of divorce had already been obtained by the mother and father; they subsequently got divorced and...
Gujarat High Court Remands Tax Assessment Matter To State VAT Tribunal Citing Non-Consideration Of Grounds In Second Appeal
The Gujarat High Court remanded back a matter to the Gujarat Value Added Tax Tribunal on assessment of tax, after noting that the tribunal did not consider the grounds raised by the petitioner proprietor before passing orders. A division bench of Justice Bhargav Karia and Justice Pranav Trivedi noted that the tribunal did not deal with the grounds raised by the petitioner in its second appeal....
Sanjiv Bhatt Has No Right To Seek Jail Transfer: Gujarat High Court Rejects Wife's Plea Against Husband's Relocation From Palanpur Jail
The Gujarat High Court dismissed a plea filed by former IPS officer Sanjiv Bhatt's wife seeking that her husband not be transferred or dislodged from Palanpur jail to any other jail observing that Bhatt has no absolute right to seek jail transfer. Bhatt was sentenced to life imprisonment by a Jamnagar Sessions Court in connection with an alleged custodial death case on 20.06.2019 and he...
Customs Commissioner Cannot Reassess Duty On Warehoused Imports Cleared From Refineries Beyond His Jurisdiction: Gujarat High Court
The Gujarat High Court stated that the customs commissioner cannot reassess duty on warehoused imports cleared from refineries beyond his jurisdiction. Justices Bhargav D. Karia and Justice Pranav Trivedi agreed with the Tribunal that a proper officer having the administrative jurisdiction over the respective refineries where the goods were removed under section 67 of the Customs...
Revenue Cannot Treat Sale Price As 'Tax Inclusive' Without Proof: Gujarat High Court Quashes ₹25.53 Crore Penalty On Coca-Cola
The Gujarat High Court, while quashing the penalty of Rs. 25.53 Cr. on Hindustan Coca-Cola, stated that the amount of tax could not have been bifurcated by the revenue simply because the sales had been inclusive of tax. The bench found that there is no evidence on record to show that the assessee had collected any amount by way of tax from its distributors, retailers or customers, as...
Gujarat High Court Refuses To Quash Corruption Charges Against Former SEZ Officers Booked For Favouring Illegal Metal-Scrap Import
The Gujarat High Court refused to quash forgery, cheating and corruption charges against two former Kandla Special Economic Zone (KASEZ) officials accused of filing a false inspection report in respect of an entity importing metal scrap by allegedly fraudulently diverting duty-free imported materials into open market. A Letter of Permission (LOP) dated 24.01.2002 was issued by...
Filing Certified Copy Of Arbitration Agreement Not Mandatory When Undisputed Agreement Is Already On Record: Gujarat High Court
The Gujarat High Court held that an application under section 8 of the Arbitration and Conciliation Act, 1996 (Arbitration Act) cannot be rejected merely on the ground that a certified copy of the agreement was not produced along with it when the same agreement containing the arbitration clause is already on the record and undisputed between the parties. Justice Maulik J. Shelat...
Courts Not Expressly Barred From Dismissing Petitions Under Arbitration Act For Non-Prosecution: Gujarat High Court
The Gujarat High Court held that negligence or inaction on the part of counsel cannot justify condonation of unexplained and long delay. The court further held that the court is not prohibited from dismissing the petitions under section 34 for non prosecution. Justice Maulik J. Shelat held that “there is no express bar under the Act, 1996 not to dismiss such applications...