S.153C Income Tax Act | Gujarat High Court Quashes Assessment Proceedings Lodged 4-Years After Search Citing 'Inordinate Delay'

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. The court rejected the reasons for delay in issuing the...

Gujarat High Court Grants Relief To 82-Yr-Old Lady For Failing To File Income Tax Return, Takes Note Of Age & Ailments

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...

Gujarat High Court Restores MBBS Student's Admission But Imposes 6 Months Additional Rural Service For Failing To Follow Procedure

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...

Two Days Delay In Paying Last Instalment Under VAT Amnesty Scheme Owing To Technical Glitch Is Condonable: Gujarat High Court

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...

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...