S. 49 CGST Act | Once Penalty Deposited In Electronic Cash Ledger Is Credited To Govt, Tax Liability Gets Discharged: Gujarat High Court

The Gujarat High Court has reiterated that once a penalty, interest, fee etc., deposited by a registered person in his electronic ledger is credited to the government's account, the tax liability is discharged to the extent of the deposit made to the Government. Referring to Section 49 (Payment of tax, interest, penalty and other amounts) of the CGST Act and a decision of the division...

'Mediation Has That Magic': Gujarat High Court Remarks After 10-Year-Old Dispute Gets Resolved In Two Mediation Sittings

The Gujarat High Court on Monday (October 6) closed a Section 37 appeal filed under the Arbitration and Conciliation Act pertaining to a 10-year dispute which was referred to mediation and was amicably resolved in two sittings. Disposing of the appeal, the court, while lauding the efforts of the mediator, also orally remarked that "mediation has that magic". A division bench of Chief...

'Not A Country With No Rule Of Law': Gujarat High Court Says After 'Whistleblower' In Municipality Refuses To Testify Claiming Risk To Life

In a matter where an alleged whistleblower in a municipal corporation had purportedly supplied a "forged" document used in a tender but refused to come forward alleging threat to life, the Gujarat High Court on Monday (October 6) orally said that India is not a country with no rule of law. The matter pertains to a contract awarded by Vadodara Municipal Corporation to the respondent entity,...

'Intoxication On Duty Erodes Public Trust, Undermines Integrity': Gujarat High Court Upholds Conviction Of Police Constable

The Gujarat High Court has observed that while police officers enjoy certain legal protections, they are not above the law. The Court noted that being found intoxicated while on duty undermines the integrity and efficiency of police personnel and erodes public trust in law enforcement agencies. A bench of Justice RT Vachhani made these observations while dismissing a...

Gujarat High Court Declines To Discharge Man Accused Of Aiding Cops Who Tried To Extort Complainant After Account Freeze

The Gujarat High Court refused to discharge a man booked for allegedly giving complainant's bank account details to cops accused of trying to extort and seek gratification in lieu of de-freezing the complainant's bank account.The court observed that "prima facie" there appeared to be ample material to put the accused to trial.The petitioner had moved the high court against a trial court...

[Arbitration Act] Doctrine Of Merger Inapplicable When Superior Forum Has Not Decided Issue In Question: Gujarat High Court

The Gujarat High Court held that the doctrine of merger does not preclude the decree holder from claiming post award interest at 18% under section 31(7)(b) of the Arbitration and Conciliation Act, 1996 (Arbitration Act). The court quashed an order passed by the Principal District Judge by which it rejected the review application. The court directed the State of Gujarat to recalculate and...

S.148 NI Act | Appellate Court Has 'Sole Discretion' To Direct Deposit Of Minimum 20% Compensation Amount: Gujarat High Court

The Gujarat High Court has said that appellate court under Section 148 of the Negotiable Instruments Act has the sole discretion to direct a person challenging conviction for cheque dishonour to deposit 20% of the compensation amount, while considering the attending circumstances. Section 148 pertains to power of Appellate Court to order payment pending appeal against conviction. The...

Compulsory Retirement Order Passed In Public Interest Not Punishment: Gujarat High Court Upholds Premature Retirement Of Judge

Upholding the premature retirement of a judicial officer in 2016, the Gujarat High Court observed that an order of compulsory or premature retirement made in public interest or in the interest of administration is not a punishment. The court dismissed a plea moved by a former judicial officer challenging a 2016 notification notifying his premature retirement, who was serving as an...

Gujarat High Court Questions CBDT For Extending Audit Report Deadline Without Extending ITR Filing Due Date

The Gujarat High Court recently sought an explanation from the Central Board of Direct Taxes (CBDT) as to why it had not extended the due date for filing income tax return (ITR) when it had extended the specified date for filing tax audit report for Financial Year 2024-2025.The court sought an explanation after taking note of an earlier decision where it had held that Board cannot extend the...

Gujarat High Court Refuses To Halt Proposal For Partial Demolition Of '400-Year-Old' Mosque For Road Widening Project

The Gujarat High Court on Friday (October 3) declined to interfere with an order refusing to restrain the proposed partial demolition of a mosque stated to be 400-years old, to widen a road leading towards Sabarmati railway station in Ahmedabad. The court was hearing an appeal by the Muttawali of Mancha Masjid against rejection of his writ petition challenging action of Ahmedabad...

Gujarat High Court Quashes Non-Bailable Warrant Issued Against BJP MLA Hardik Patel In 2018 FIR Related To Patidar Quota Agitation

The Gujarat High Court on Monday (September 29) quashed a non-bailable warrant (NBW) issued against BJP MLA Hardik Patel after he gave an undertaking that he shall appear before the magistrate for attending the proceedings in a case related to a 2018 FIR registered against him. Patel had sought quashing of an order by the Additional Judicial Magistrate First Class, Ahmedabad (Rural) in...

Gujarat High Court Vacates Stay On Auction Of Shops Constructed In Residential Area In Rajkot Citing Grant Of Development Permission

The Gujarat High Court recently vacated its earlier order staying a proposed auction for sale of commercial shops constructed in residential premises known as Rangoli Park Apartments in Rajkot. For context, the court had on August 26 directed the Gujarat Housing Board not to auction the commercial shops scheduled on August 28. Vacating the stay the court noted that the development...