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...

NCLT President Cannot Transfer Cases Beyond Territorial Jurisdiction Of Bench: Gujarat High Court In Essar Steel Insolvency Case

The Gujarat High Court has recently held that the President of the National Company Law Tribunal (NCLT) has no authority to transfer cases from one State to another through administrative orders.The ruling came in proceedings linked to the Essar Steel insolvency process, where the court also found that repeated recusals by NCLT Members in Ahmedabad were neither "legal" nor "justified."A...

Even Non-Signatory Family Members Are Bound By Consent Award Executed By Heads Of Family: Gujarat High Court

The Gujarat High Court held that once heads of two families amicably resolve disputes through composite family arrangement and a consent arbitral award, individual family members cannot later challenge the award even if they were non-signatories on grounds of non-receipt of a signed copy of the award or lack of individual consent. A bench comprising Chief Justice Sunita Agarwal...

Former IPS Officer Sanjiv Bhatt Moves Gujarat High Court Against Order Quashing Discharge In Custodial Torture Case

Former IPS officer Sanjiv Bhatt has moved the Gujarat High Court challenging Jamnagar sessions court's decision quashing a magistrate court's order which had discharged him in an alleged custodial torture case. The magistrate court had in 2024 discharged Bhatt; however the sessions court in June this year quashed the magistrate court's order and directed the magistrate court to frame...

NCLT Has Jurisdiction U/S 60(5)(C) IBC To Adjudicate Lease Disputes In Liquidation Proceedings: Gujarat High Court

The Gujarat High Court bench led by Justice Niral R. Mehta held that the NCLT has jurisdiction under section 60(5)(c) of the IBC to adjudicate the lease and license dispute during the liquidation proceedings. The petitioners, Fivebro Water Services Pvt. Ltd. and another, had the lease and license agreements with the corporate debtor for its premises in Ahmedabad and Mumbai....

Statutory Interest Mandatorily Payable U/S 56 GST Act On Refunds Delayed Beyond 60 Days: Gujarat High Court

The Gujarat High Court held that statutory interest mandatorily payable under Section 56 GST Act on refunds delayed beyond 60 days. Justices Bhargav D. Karia and Pranav Trivedi stated that the provision of section 56 of the GST Act is a mandatory provision and the interest which is required to be paid under section 56 is compensatory in nature for delayed payment of refund...

In Bid To Eradicate Manual Scavenging, Gujarat High Court Seeks Clarity On State's PPP Model For Machine Cleaning Of Drains

The Gujarat High Court has asked the state government to inform about the functioning of PPP Model for the procurement, operation and maintenance of Vehicle Mounted Suction-cum-Jetting machine with Sewage water recycling facility for cleaning, de-silting of sewer lines. The court was hearing a 2016 PIL highlighting the issue of manual scavenging. The PIL filed by by an Ahmedabad-based NGO...

Gujarat High Court Quarterly Digest: July To September 2025

Citations 2025 LiveLaw (Guj) 90 to 2025 LiveLaw (Guj) 152NOMINAL INDEXState of Gujarat vs Unique Identification Authority of India, UIDAI, Govt. Of India & Ors. 2025 LiveLaw (Guj) 90Commissioner of Income Tax (International Taxation and transfer Pricing v. M/s Adani Wilmar Ltd. 2025 LiveLaw (Guj) 91Paschim Gujarat Vij. Co. Ltd. vs Mithabhai Nageshi Maheswari & Anr. 2025 LiveLaw...

Gujarat High Court Permits Interim Relocation Of Bhadra Parisar Street Vendors To Nearby Plots To Ensure Livelihood During Diwali

The Gujarat High Court on Thursday (October 17) permitted the Ahmedabad Municipal Corporation to temporarily relocate registered street vendors operating in Bhadra Parisar area to two nearby plots in order to ensure that they are not deprived of their livelihood during Diwali festival.Bhadra Parisar area constitutes of a Fort in the walled city in Ahmedabad and also comprises of Maa...