Gujarat High Court
CGST Act | Gujarat High Court Upholds Power To Confiscate Goods During Transit For Tax Evasion, Clarifies Scope Of S.129 & 130
The Gujarat High Court has upheld the power of GST authorities to confiscate goods and conveyances during transit where there is a clear intent to evade tax, and has clarified the scope and interplay of Sections 129 and 130 of the Central Goods and Services Tax (CGST) Act, 2017. A Division Bench of Justice A.S. Supehia and Justice Pranav Trivedi, while deciding a large batch of...
Long Possession Doesn't Grant Ownership: Gujarat High Court Directs Power Of Attorney Holder To Remove Encroachment From Footpath
The Gujarat High Court recently directed a power of attorney holder to remove encroachment over a public footpath observing that long possession will not create any ownership right adding that the party had failed to prove that they were owner of the property in question. The court was hearing a woman's plea challenging notice dated 20.11.2025 directing her to remove encroachment done on a...
Action Contrary To Procedure Prescribed In Programme Manual: Gujarat High Court Quashes Expulsion Of 3 Students From IIM-Ahmedabad
The Gujarat High Court recently set aside an order passed by IIM-Ahmedabad expelling three students enrolled in Doctoral of Programme in Management course, holding that the action of the institution was not in consonance with the procedure prescribed in the programme manual. The petitioners, who were selected for Doctoral of Programme in Management (DPM) at IIM Ahmedabad, had challenged a June...
Gujarat High Court Restrains Godhara Municipality From Taking Coercive Action Over Alleged Unauthorized Construction
The Gujarat High Court in an interim order on Friday (December 12) directed the Godhara Nagar Palika not to take any coercive action against residents who had challenged a notice asking them to remove alleged unauthorized construction, whose plea for regularization was pending before the Collector. The court was hearing a petition by residents challenging notice dated 12-11-2025 issued by...
Gujarat High Court Monthly Digest: November 2025
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...
Gujarat High Court Upholds Couple's Divorce Allegedly Triggered By Wife's No Onion-Garlic Diet
The Gujarat High Court recently upheld a family court order dissolving the marriage of a couple which the husband claimed was triggered by differences caused due to the wife following a diet of consuming no onion and garlic. A division bench of Justice Sangeeta Vishen and Justice Nisha M Thakore were hearing two cross appeals wherein the wife had challenged the family court's order...
Gujarat High Court Issues Notice On PIL Against Sale Of Edible Oil Illegally Packaged In Reused Containers
The Gujarat High Court on Thursday (December 11) issued notice on a PIL highlighting illegal packaging of edible oils in re-used tin containers and its sale which it stated is putting the health and safety of the citizens at risk. A division bench of Chief Justice Sunita Agarwal and Justice DN Ray issued notice to the Union of India and State government asking them to file their replies....
Gujarat High Court Slams State For Wasting Public Funds By Filing Frivolous Plea In Private Dispute Between Heirs, Orders Inquiry
The Gujarat High Court on Thursday (December 11) dismissed State's appeal against a single judge's decision which had quashed orders passed by the revenue authorities refusing mutation of a land to a woman, which was based on consent decree between her and her brother passed by the civil court. In doing so the court said that it was deeply disturbed by the State filing frivolous appeal by wasting public funds and judicial time in a case where the State had no interest in the land in...
'Did Not Apply Mind': Gujarat High Court Quashes Tax Authority's Order Refusing To Condone Delay In Filing Return Due To COVID Pandemic
The Gujarat High Court quashed an order of the tax authorities rejecting a partnership firm's application seeking condonation of 13 day delay in filing income tax return on account of Covid pandemic, observing that authority "did not apply its mind" to the reasons given by the firm. The petitioner partnership firm engaged in real estate development business had challenged a 27.10.2023...
'Police Didn't Register FIR': Father Tells Gujarat High Court In Plea For Independent Probe Into Minor Daughter's Alleged Rape
The father of a minor girl from Rajasthan who claimed that his daughter was raped, told the Gujarat High Court on Wednesday (December 10) that the police failed to register the FIR even when a cognizable offence was made out which was in complete violation of mandate in Lalita Kumari judgment. He further said that the delay in the case was caused because police remained inactive. On Monday...
CST Act | After 20 Yrs, Gujarat High Court Permits PSU To Claim Branch Transfer Exemption Denied For Non-Production Of Original 'Form-F'
After almost 20 year litigation, the Gujarat High Court permitted a public sector energy enterprise to claim branch transfer exemption of over Rs 6 crore under the Central Sales Tax Act, which was denied earlier on non-production of the original Form-F. Form F is a document used for branch transfer of goods in the course of inter-state trade, which permits claiming of exemption from Central...
Supplying AI-Powered IT Infra Services, Content To USA Corp By Indian Counterpart Is 'Export' Not 'Intermediary' : Gujarat High Court
The Gujarat High Court has held that rendering software consultancy services including editorial and content creation activities as well as customer support services to Infodesk Inc., Parent Company in the United States is 'export of service' and not 'intermediary service'. In a judgment dated November 27, 2025 the Bench comprising Justice A.S. Supehia and Justice Pranav...