Gujarat High Court Monthly Digest: January 2026

Citation: 2026 LiveLaw (Guj) 1 to 2026 LiveLaw (Guj) 31NOMINAL INDEXMilacron India Private Limited v/s The Assessment Unit, Income Tax Department & Ors. 2026 LiveLaw (Guj) 1Shree Ukai Pradesh Sahakari Khand Udyog Mandali Ltd. Union of India & Ors. 2026 LiveLaw (Guj) 2Swagat Infrastructure Private Limited v/s The Deputy Commissioner of Income Tax Central Circle 1(4), Ahmedabad 2026 LiveLaw (Guj) 3Mukesh Manubhai Shah v/s Assistant Commissioner of Income Tax Circle1(1)(1) Ahmedabad 2026 LiveLaw (Guj) 4Vadodara Municipal Corporation vs Mominaben Malbulbhai Ghanivala & Ors. 2026 LiveLaw (Guj) 5Harsh Deepak Shah v/s Union of India & Ors. 2026 LiveLaw (Guj) 6Patel Products vs. Union of India & Ors. 2026 LiveLaw (Guj) 7Biplob v/s State of Gujarat 2026 LiveLaw (Guj) 8 X vs NA 2026 LiveLaw (Guj) 9X vs State of Gujarat 2026 LiveLaw (Guj) 10 Deviben Bhikhabhai Vash vs State of Gujarat & Ors. 2026 LiveLaw (Guj) 11Shantaben WD/O Navterlal Somdas Patel v/s Vinubhai Gandabhai Patel 2026 LiveLaw (Guj) 12Vaikunthrai Ramnikrai Vasavda Since Decd Thro His Heirs & Ors. v/s Kasturben Dayalal Pandya (Decd. Thro' legal heirs) & Ors. 2026 LiveLaw (Guj) 13Akib Husen Aasik Husen Saiyed vs State of Gujarat and Danish S/o Sulemanbhai Hasanbhai Dantreliya 2026 LiveLaw (Guj) 14Hebatkhan Jafarkhan Pathan & Ors. v/s State of Gujarat & Ors. 2026 LiveLaw (Guj) 15Rohit Vallabhabhi Vasani & Ors. v/s State of Gujarat & Ors. 2026 LiveLaw (Guj) 16Yasinbhai Allarakha Baloch & Anr. vs Union of India & Ors. 2026 LiveLaw (Guj) 17LH Of Decd Nileshbhai Mahendrabhai Vasant v/s Jigar Babubhai Shah & Anr. 2026 LiveLaw (Guj) 18X v/s Y 2026 LiveLaw (Guj) 19X v/s State of Gujarat 2026 LiveLaw (Guj) 20 X v/s Y 2026 LiveLaw (Guj) 21Arvind Kejriwal v/s State of Gujarat & Anr. 2026 LiveLaw (Guj) 22State of Gujarat v/s Gopi @ Bhalabhai Girisbhai Devipujak & Ors. 2026 LiveLaw (Guj) 23Ahmedabad Municipal Corporagtion v/s Khemchand Rajaram Koshti & Ors. 2026 LiveLaw (Guj) 24Reliance General Insurance Co. Ltd. Vs Shitalben W/o Jigneshkumar Parekh & Ors. 2026 LiveLaw (Guj) 25Dhaval Sureshbhai Makwana vs State of Gujarat 2026 LiveLaw (Guj) 26Sanjaybhai Bhikabhai Parvadiya vs Pranav S. Dave, Judicial Registrar & Anr. 2026 LiveLaw (Guj) 27Rameshbhai Umakant Sharma v/s Ashaben Kamleshkumar Modi & Ors. 2026 LiveLaw (Guj) 28Superintendent Archealogist v/s Hirabhai Laxmanbhai Since Decd Through her Heir & Ors. 2026 LiveLaw (Guj) 29Rambhai Madhubhai Rajput Since Decd. Thro His Heirs & Ors. v/s State of Gujarat & Ors. 2026 LiveLaw (Guj) 30Rohan Kiritbhai Desai v/s State of Gujarat 2026 LiveLaw (Guj) 31Judgments/Orders1. Gujarat High Court Grants Relief After Transfer Pricing Objections Were Mistakenly Filed Before Wrong Authority, Quashes Final AssessmentCase title: Milacron India Private Limited v/s The Assessment Unit, Income Tax Department & Ors.Case Number: R/SPECIAL CIVIL APPLICATION NO. 11194 of 2025Citation: 2026 LiveLaw (Guj) 1The Gujarat High Court recently granted relief to a company which had inadvertently filed its objections to a proposed transfer pricing adjustment for Assessment Year 2022-23 before the jurisdictional assessing officer instead of filing it before the faceless authority.The petitioner had sought quashing of final Assessment Order dated 02.05.2025 passed under Section 143(3) read with Section 144C (3) and Section 144B of the Income Tax Act, for Assessment Year 2022-23.2. Gujarat High Court Upholds CESTAT's Order Rejecting Plea To Restore Delay Condonation Application Filed After 7 YrsCase title: Shree Ukai Pradesh Sahakari Khand Udyog Mandali Ltd. Union of India & OrsR/SPECIAL CIVIL APPLICATION NO.15499 of 2025Citation: 2026 LiveLaw (Guj) 2The Gujarat High Court upheld an order of the Customs, Central Excise and Service Tax Appellate Tribunal which had dismissed a cooperative society's plea seeking restoration of its condonation of delay application on the ground that it was filed after an inordinate delay of 7 years.The court noted that the petitioner had not provided any explanation for such delay except that it was facing a financial constraint and thus could not track the proceedings before the tribunal, observing that the same was an "excuse" with no other plausible explanation being given to explain the delay.3. Income Tax Act | Gujarat High Court Quashes S.153C Assessment As Time-Barred, Rejects Revenue's Reliance On S.153(6)(i)Case title: Swagat Infrastructure Private Limited v/s The Deputy Commissioner of Income Tax Central Circle 1(4), AhmedabadR/SPECIAL CIVIL APPLICATION NO. 9176 of 2024Citation: 2026 LiveLaw (Guj) 3The Gujarat High Court quashed assessment order as well as a demand notice issued to an entity under Section 153C Income Tax Act after noting that the assessment order was issued invoking Section 153(6)(i) was beyond the limitation period.The petitioner had moved the high court for quashing Assessment Order dated 30.04.2024 as well as the demand Notice dated 30.04.2024 for the Assessment Year 2011-12. It was...

Gujarat High Court Monthly Digest: January 2026

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