Gujarat High Court Quarterly Digest [Jan – Mar 2024]

M/S AMIT HOSPITAL PVT. LTD. Versus PRINCIPAL COMMISSIONER OF INCOME TAX 2024 LiveLaw (Guj) 1

DHVANIL HEMENDRA RESHAMWALA Versus INCOME TAX OFFICER, WARD 1(3)(1) 2024 LiveLaw (Guj) 2

The Principal Commissioner Of Income Tax (Central), Versus Montecarlo Construction Ltd. 2024 LiveLaw (Guj) 3

Madhaviben Jitendrabhai Rupareliya vs State of Gujarat 2024 LiveLaw (Guj) 4

PRAVINSINH BAVUBHA ZALA Versus STATE OF GUJARAT 2024 LiveLaw (Guj) 5

LL Citation: 2024 LiveLaw (Guj) 6

LL Citation: 2024 LiveLaw (Guj) 7

Maulikkumar Satishbhai Sheth vs Income Tax Officer, Assessment Unit, Ahmedabad 2024 LiveLaw (Guj) 8

Pradipbhai Ramanlal Modiya Through Ashwaryaben Harsh Modiya Versus State Of Gujarat 2024 LiveLaw (Guj) 9

Amit Dineshchandra Patel vs. Reserve Bank of India 2024 LiveLaw (Guj) 10

LL Citation: 2024 LiveLaw (Guj) 11

Radhika Shankarbhai Pawar Versus Gujarat Public Service Commission (Gpsc) Through Secretary 2024 LiveLaw (Guj) 12

Poll Cont Associates vs Narmada Clean Tech Ltd. 2024 LiveLaw (Guj) 13

LL Citation: 2024 LiveLaw (Guj) 14

Association Of Progressive Retail Liquor Vendors Through President Arvind Vithalsa Miskin Versus State Of Gujarat 2024 LiveLaw (Guj) 15

Chandana Rameshbhai Rupabhai Thro Chandana Rahulkumar Rameshchandra Versus State Of Gujarat & Ors 2024 LiveLaw (Guj) 16

Real Prince Spintex Pvt. Ltd. Versus Union Of India 2024 LiveLaw (Guj) 17

Shyamlal Rupchand Parwani Versus The Assistant Commissioner Income Tax , Central Circle 1(1) (1) 2024 LiveLaw (Guj) 18

Amit Dineshchandra Patel Versus Reserve Bank Of India 2024 LiveLaw (Guj) 19

Shyamlal Parag Nathalal Haria Versus State Of Gujarat 2024 Livelaw (Guj) 20

Bhatt Shaileshbhai Chimanbhai vs State of Gujarat 2024 Livelaw (Guj) 21

Board Of Trustees Of Deendayal Port Through Executive Engineer (H) Vs M/S. Shantilal B. Patel & Anr. 2024 Livelaw (Guj) 22

VIBHAVRIBEN VIJAYBHAI DAVE Versus STATE OF GUJARAT & ANR. 2024 Livelaw (Guj) 23

Sunil Kumudchandra Rana Versus State Of Gujarat 2024 Livelaw (Guj) 24

M/S Sai Polyplast Vs Vikas Raj Chhajer 2024 Livelaw (Guj) 25

Gopalbhai Naranbhai Vaghela Versus Union Of India & Anr. 2024 Livelaw (Guj) 26

Govindbhai Ramjibhai Savani Versus The State Of Gujarat & Ors 2024 Livelaw (Guj) 27

Union Of India & Ors. Versus Dilip Wagheshwari S/O Danabhai Wagheshwari 2024 Livelaw (Guj) 28

Jatinbhai Prafulbhai Kakkad Versus State of Gujarat & Anr. 2024 Livelaw (Guj) 29

Hitesh Prabhudas Lodhiya Versus State Of Gujarat 2024 Livelaw (Guj) 30

State Of Gujarat Versus Mitesh Dilipbhai Sejpal 2024 Livelaw (Guj) 31

Vinayakrao Shantilal Desai & Anr. Versus Na 2024 Livelaw (Guj) 32

Pradeep Nirankarnath Sharma Versus State Of Gujarat 2024 Livelaw (Guj) 33

Parakramsinh Hathubha @ Hathisinh Jadeja Vs State Of Gujarat 2024 Livelaw (Guj) 34

Daman Wine Merchant Association Through President Versus The State Of Gujarat & Ors 2024 Livelaw (Guj) 35

Board Of Trustees Of Deendayal Port Through Executive Engineer (H) Vs M/S. Shantilal B. Patel & Anr 2024 Livelaw (Guj) 36

Judgements/Orders This Quarter

Income Tax Act | Section 119(2)(B) Application Cannot Be Rejected Citing Vague & Arbitrary Reasons

Case Title: M/S AMIT HOSPITAL PVT. LTD. Versus PRINCIPAL COMMISSIONER OF INCOME TAX

LL Citation: 2024 LiveLaw (Guj) 1

In a recent ruling, the Gujarat High Court has emphasized that applications under Section 119(2)(b) of the Income Tax Act, 1961 must not be dismissed arbitrarily, especially when citing the absence of genuine hardship to the petitioner.

The court stated that rejection on merits is unwarranted if the delay in filing the income tax return is not condoned.

The ruling came in response to a petition challenging the order dated 04.10.2023, wherein the Additional/Joint Commissioner of Income Tax rejected an application seeking permission for condonation of delay and the filing of an income tax return for the Assessment Year (A.Y.) 2020-21. The due date for the return, which expired on 31.05.2021, saw a delay of 26 days, with the application under Section 119(2)(b) filed on 26.06.2021.

Income Tax Act | Gujarat High Court Invalidates Income Tax Assessment Order Due To Violations Of Section 144B

Case Title: DHVANIL HEMENDRA RESHAMWALA Versus INCOME TAX OFFICER, WARD 1(3)(1)

LL Citation: 2024 LiveLaw (Guj) 2

In a significant legal development, the Gujarat High Court has invalidated an Income Tax Assessment Order, citing violations of Section 144B of the Income Tax Act.

The petitioner, an individual assessee, primarily sought the following reliefs:

(A) Petitioning for the issuance of a writ of certiorari and/or a writ of mandamus and/or any other appropriate writ, direction, or order to annul and set aside the contested Assessment order under Section 147 in conjunction with Section 144B of the Income Tax Act, 1961, as well as the Demand Notice under Section 156 dated 30/03/2022.

S. 80IA(4) Deduction Available To Assessee Engaged In Developing Infrastructure Projects Like Roads, Canals: Gujarat High Court

Case Title: The Principal Commissioner Of Income Tax (Central), Versus Montecarlo Construction Ltd.

LL Citation: 2024 LiveLaw (Guj) 3

The Gujarat High Court has allowed the deduction under Section 80IA(4) of the Income Tax Act to the assessee engaged in developing infrastructure projects like roads, canals, etc.

The bench of Justice Bhargav D. Karia and Justice Niral R. Mehta has observed that the assessee has entered into a development of infrastructure facility agreement and not a work contract.

The respondent or assessee was engaged in the business of construction activity and the development of infrastructure and other projects, i.e., irrigation canals and road construction.

SARFAESI Act | Charge Of Secured Creditor Will Precede Over The Charge Based On Dues Of Sales Tax: Gujarat High Court

Case Title: Madhaviben Jitendrabhai Rupareliya vs State of Gujarat

LL Citation: 2024 LiveLaw (Guj) 4

The Gujarat High Court has reiterated that the charge of the Secured Creditor will precede over the charge of an Unsecured Creditor.

The above ruling came in a writ petition whereby the core issue raised was - 'Who will have the first charge over the property in question i.e. Secured Creditor or the State / Central Government (Crowns debt) on account of non-payment of dues of the Sales Tax department?'

1990 Custodial Death Case | Gujarat HC Dismisses Ex-IPS Officer Sanjiv Bhatt's Appeal Challenging Conviction & Life Term

Case Title: PRAVINSINH BAVUBHA ZALA Versus STATE OF GUJARAT

LL Citation: 2024 LiveLaw (Guj) 5

The Gujarat High Court today dismissed an appeal filed by Sanjiv Bhatt, a former Indian Police Service officer, challenging his conviction and life imprisonment sentence imposed by the Jamnagar Court in connection with an alleged case of custodial torture and death dating back to 1990.

The incident relates to the death of one Prabhudas Madhavji Vaishnani in November 1990, which was allegedly due to custodial torture. At the time, Bhatt was the Assistant Superintendent of Police Jamnagar, who, along with other officers, took into custody about 133 persons, including Vaishnani, for rioting during a Bharat Bandh.

'You Deserve This': Gujarat High Court Imposes ₹7 Lakh Cost On Litigant For Not Actively Pursuing PIL For 7 Yrs

LL Citation: 2024 LiveLaw (Guj) 6

The Gujarat High Court has levied a fine of ₹7 lakh on a litigant who failed to actively pursue his public interest litigation (PIL) for seven years.

Dismissing the PIL with costs, the bench of Chief Justice Sunita Agarwal and Justice Aniruddha Mayee sternly stated, “When you are filing a PIL, have some kind of responsibility, and accountability. It is not that you file a PIL and then you start dealing with the people. And if you succeed then withdraw it. If you don't succeed, then you pursue it. Don't make it as a tool for your own personal issues.”

'Consciously Decided To Follow Spiritual Path': Gujarat HC Dismisses Plea By Father Against Swami Nithyananda For Alleged Unlawful Confinement Of Daughters

LL Citation: 2024 LiveLaw (Guj) 7

The Gujarat High Court today dismissed a plea filed by the father of two daughters in 2019 accusing self-styled Godman Swami Nithyananda of holding them in unlawful confinement.

The matter was listed before a division bench of Justice AY Kogje and Justice Rajendra M. Sareen.

While the final verdict is pending, Justice Kogje, in the course of the hearing, while dictating the order said, “It was recorded in the preceding para and as recorded in the earlier orders of this court the concern with regards to the well-being of the corpora were to be ascertained and accordingly the Court had declared in its order dated … that the the corpora would be available via a safe link or video conferencing.

Gujarat High Court Upholds Income Tax Department's Search and Seizure, Condemns Misconduct

Case Title: Maulikkumar Satishbhai Sheth vs Income Tax Officer, Assessment Unit, Ahmedabad

LL Citation: 2024 LiveLaw (Guj) 8

The Gujarat High Court on Tuesday, upheld the search and seizures conducted by the Income Tax (I-T) department at a lawyer's residence and office last year over alleged income tax evasion as valid.

The above development came in a petition moved by practicing advocate Maulik Sheth, challenging the manner of search conducted by the I-T officials between November 3 and 7 at his office and residence. He had told the court that documents held by him in his professional capacity were seized during the search operations. The petitioner-lawyer had alleged violation of his fundamental rights, including that of privacy.

Bilkis Bano Case: Days After Surrender On Supreme Court Orders, Convict Granted 5-Day Parole Following Father-In-Law's Death

Case Title: Pradipbhai Ramanlal Modiya Through Ashwaryaben Harsh Modiya Versus State Of Gujarat

LL Citation: 2024 LiveLaw (Guj) 9

Just over two weeks after 11 convicts in the Bilkis Bano gangrape case surrendered at the Godhra sub-jail on January 21 as mandated by the Supreme Court, one of them, Pradip Modhiya, received a five-day parole from the Gujarat High Court following the death of his father-in-law.

Modiya had approached the High Court seeking parole for 30 days.

The prosecution submitted that when Modiya was released on parole, he reported in time before the concerned jail authority, and his jail conduct was also reported to be good.

Lender Banks Must Furnish Copy Of Audit Reports Before Classifying Loan Account As Fraud: Gujarat High Court

Case Title: Amit Dineshchandra Patel vs. Reserve Bank of India

LL Citation: 2024 LiveLaw (Guj) 10

Recently, the Gujarat High Court bench of Justice Sangeeta K. Vishen observed that the Lender Banks must provide a reasonable opportunity to the Borrower by furnishing a copy of Audit Reports and allowing him to submit a representation before classifying the account as fraud.

In conclusion, the Court ruled that presently the Respondent violated the principles of natural justice. Thus, it quashed and set aside the Respondent's decision declaring the account of the company as fraud. It remitted the matter and directed the Respondent to furnish the relevant copies of the forensic audit report and supplementary audit report giving reasonable opportunity to submit the representation.

BREAKING | PM Modi Degree Defamation Case : Gujarat HC Dismisses Arvind Kejriwal & Sanjay Singh's Pleas Challenging Summons

LL Citation: 2024 LiveLaw (Guj) 11

The Gujarat High Court today DISMISSED pleas filed by Delhi Chief Minister Arvind Kejriwal and his party's Rajyasabha MP Sanjay Singh challenging a Sessions Court order affirming summons issued against them by a Magistrate Court in a defamation case filed by Gujarat University concerning Prime Minister Narendra Modi's education Degree.

A bench of Justice Hasmukh D. Suthar had reserved its orders in the pleas after hearing both sides on February 2.

High Court Directs Gujarat PSC To Separately Hold Interview For New Mother Who Initially Couldn't Appear For Interview

Case Title: Radhika Shankarbhai Pawar Versus Gujarat Public Service Commission (Gpsc) Through Secretary

LL Citation: 2024 LiveLaw (Guj) 12

The Gujarat High Court has issued a directive to the Gujarat Public Service Commission (GPSC) instructing them to conduct a separate interview for a woman who recently gave birth, days before her initially scheduled interview. The court has mandated that this interview must be arranged within fifteen days, and the results for one position are to be held until this interview takes place.

In the ruling, Justice Nikhil S Kariel emphasized, “In the considered opinion of this Court, without delving further into the facts, the grievance of the petitioner could be assuaged at this stage by directing the respondent- Public Service Commission to follow their own policy inasmuch as when the Chairman of the Public Service Commission being empowered to consider the case of female applicants, who had either delivered a child or who were pregnant and whose due dates were near about the dates of the interview then, the present would be a fit case, inasmuch, as the petitioner having delivered a child on 31.12.2023 it would have been next to impossible for the petitioner to have attended the interview on 01.01.2024 and 02.01.2024.”

Issuance Of 'No Claim Certificate' Does Not Prima-Facie Make Dispute Non-Arbitrable, Gujarat High Court Allows S. 11 Application

Case Title: Poll Cont Associates vs Narmada Clean Tech Ltd.

LL Citation: 2024 LiveLaw (Guj) 13

The High Court of Gujarat single bench of Chief Justice Sunita Agarwal allowed a Section 11 application of the Arbitration and Conciliation Act seeking the appointment of an Arbitrator. It refuted the contention of the Respondent that the dispute had become non-arbitrable because the Petitioner had issued a 'No Claim Certificate' earlier, making the dispute 'stale' in nature.

The bench reiterated that it could only carry on a prima-facie assessment as a general rule of law and the decision on arbitrability lies primarily within the Arbitrator's ambit.

Gujarat High Court Dismisses PIL Seeking Relief For Maharashtra Wine Shop Owners, Liquor License Holders Booked Under Gujarat Prohibition Act

Case Title: Association Of Progressive Retail Liquor Vendors Through President Arvind Vithalsa Miskin Versus State Of Gujarat

LL Citation: 2024 LiveLaw (Guj) 15

The Gujarat High Court recently dismissed a public interest litigation (PIL) that sought to restrain the State police from booking wine shop owners and liquor license holders from Maharashtra under the Gujarat Prohibition Act, 1949.

The Division bench comprising Chief Justice Sunita Agarwal and Justice Aniruddha P Mayee, rejected the PIL filed by the Association of Progressive Retail Liquor Vendors, a Maharashtra-based association of licensed liquor vendors. The court noted that the petition lacked essential documentation, including the registration certificate of the petitioner association.

Bilkis Bano Case | Days After His Surrender, Gujarat HC Grants 10-Day Parole To A Convict To Attend Nephew's Wedding

Case Title: Chandana Rameshbhai Rupabhai Thro Chandana Rahulkumar Rameshchandra Versus State Of Gujarat & Ors

LL Citation: 2024 LiveLaw (Guj) 16

The Gujarat High Court today granted 10-day parole to one of the convicts in the infamous Bilkis Bano gangrape case, allowing him to attend his nephew's wedding scheduled to take place on March 5.

Chandana moved the HC weeks after 11 convicts in the Bilkis Bano gangrape case surrendered at the Godhra sub-jail on January 21 as mandated by the Supreme Court. Earlier, on February 5, another convict in the case was granted a 5-day parole following the death of his father-in-law.

Gujarat High Court Directs Authorities To Follow Court Orders In IGST Refund Case

Case Title: Real Prince Spintex Pvt. Ltd. Versus Union Of India

LL Citation: 2024 LiveLaw (Guj) 17

The Gujarat High Court, in its decision on a special civil application, while emphasising the binding nature of its directions on respondent-authorities, stated that once the Court issues directions, they hold authority over the respondent-authorities, and consequently, the respondent-authorities are obligated to adhere to the directions issued by the Court when exercising their powers under Article 226 of the Constitution of India.

Gujarat High Court Refuses To Interfere With Section 153C Income Tax Notice, Allows Assessee To Raise Objections

Case Title: Shyamlal Rupchand Parwani Versus The Assistant Commissioner Income Tax , Central Circle 1(1) (1)

LL Citation: 2024 LiveLaw (Guj) 18

In a judgment with significant implications, the Gujarat High Court has declined to intervene in a case challenging the validity of notices issued under Section 153C of the Income Tax Act, 1961.

The petition challenged the validity of several notices and orders issued under the Income Tax Act, 1961. Specifically, it challenges a notice dated 09.06.2022 for the Assessment Year 2014-15 under Section 153C, as well as an order dated 02.12.2023 which purportedly serves as the respondent No.2's disposal of objections.

Lender Banks Required To Provide Audit Reports To Borrowers & Allow Representation Before Classifying Accounts As Fraud: Gujarat High Court

Case Title: Amit Dineshchandra Patel Versus Reserve Bank Of India

LL Citation: 2024 LiveLaw (Guj) 19

The Gujarat High Court while partly allowing a special civil application has emphasized the importance of lender banks affording borrowers the opportunity to review audit reports and present their case before categorizing an account as fraudulent. The court stressed the need for lenders to provide a copy of audit reports and allow a reasonable window for borrowers to submit representations. Furthermore, the court mandated that lenders must issue a reasoned order addressing any objections raised by the borrower.

Gujarat High Court Grants Regular Bail to Accused in Rs. 67.72 Crore GST Fraud Case

Case Title: Shyamlal Parag Nathalal Haria Versus State Of Gujarat

LL Citation: 2024 Livelaw (Guj) 20

In a notable legal development, the Gujarat High Court has granted regular bail to Parag Nathalal Haria, who was implicated in an alleged Goods and Services Tax (GST) fraud amounting to Rs. 67.72 crores.

The ruling came in an Application filed under Section 439 of the Code of Criminal Procedure for enlarging the Applicant on Regular Bail in connection with F.No. GEXCOM / AE / INV / GST / 8107 / 2023 - AE / 19.12.2023 registered with Inspector (Anti Evasion), CGST, Rajkot for the offences punishable under Sections 132(1)(b), 132(1) (c) and 132(1)(1) of the Central Goods and Service Tax Act, 2017.

Bilkis Bano Case | 2 Convicts Withdraw Plea As Gujarat HC Expresses Disinclination To Grant Parole For Navchandi/Vastu Puja

Case Title: Bhatt Shaileshbhai Chimanbhai vs State of Gujarat

LL Citation: 2024 Livelaw (Guj) 21

Two convicts in the Bilkis Bano gangrape case on Thursday withdrew their petitions, seeking parole for Navchandi and Vaastu puja before the Gujarat High Court as the single judge expressed his disinclination to allow the relief.

When the matter came up for hearing before a bench of Justice Divyesh Joshi, the court orally remarked 'rejected' and that is when the counsel for the Convict brothers (Mitesh Bhatt and Shailesh Bhatt) sought permission to withdraw the petitions.

Court Cannot Sit In Appeal Over Arbitral Award And Re-Examine The Merits: Gujarat High Court Dismisses Section 34 A&C Appeal

Case Title: Board Of Trustees Of Deendayal Port Through Executive Engineer (H) Vs M/S. Shantilal B. Patel & Anr.

LL Citation: 2024 Livelaw (Guj) 22

The Gujarat High Court division bench of Chief Justice Sunita Agarwal and Justice Aniruddha P. Mayee held that Court cannot sit in appeal over the arbitral award and re-examine the merits. It held that it is not permissible for a court to reappreciate the evidence on record.

Further, it held that the arbitral award cannot be interfered with where on interpretation of any contract or document, two views are possible, and the Arbitrator has accepted one view.

Chanting "Modi Hai Toh Mumkin Hai" & Displaying Victory Sign Not Election Canvassing: Gujarat HC Quashes FIR Against Former MLA

Case Title: VIBHAVRIBEN VIJAYBHAI DAVE Versus STATE OF GUJARAT & ANR.

LL Citation: 2024 Livelaw (Guj) 23

The Gujarat High Court while quashing an FIR against former MLA Vibhavriben Vijaybhai Dave for allegedly violating the model code of conduct during the 2019 elections has ruled that chanting "Modi hai toh mumkin hai" and displaying the victory sign would not be considered election canvassing.

Justice Cheekati Manavendranath Roy held, “As rightly contended by learned Senior Counsel for the petitioner, mere showing a symbol of victory with two fingers of the hand by the petitioner after coming out of the polling station and uttering the above words by itself would not amount to committing an act of canvassing for votes.”

Corruption Can Erode Trust In Institutions, Stifle Growth & Exacerbate Social Inequality, Must Be Dealt With Strictly: Gujarat High Court

Case Title: Sunil Kumudchandra Rana Versus State Of Gujarat

LL Citation: 2024 Livelaw (Guj) 24

While rejecting an anticipatory bail application filed by a Ward Inspector of the Ahmedabad Municipal Corporation (AMC) in connection with a corruption case, the Gujarat High Court underscored that corruption not only undermines the nation's economic progress but also has far-reaching consequences on social and political spheres.

The Court further opined that corruption can corrode trust in institutions, impede economic development, and exacerbate social disparities, and thus should be handled with a strict hand.

Allegations Of Fraud, Misappropriation With No Public Implication Doesn't Make Dispute Non-Arbitrable: Gujarat High Court

Case Title: M/S Sai Polyplast Vs Vikas Raj Chhajer

LL Citation: 2024 Livelaw (Guj) 25

The Gujarat High Court single bench of Chief Justice Sunita Agarwal held that the High Court noted that allegations in criminal proceedings regarding fraud and misappropriation of funds, being inter se parties and having no public implications, do not make the dispute non-arbitrable.

Aadhar Card Not Proof Of Date Of Birth, School Leaving Certificate Can Be Considered To Determine Pension: Gujarat High Court

Case Title: Gopalbhai Naranbhai Vaghela Versus Union Of India & Anr.

LL Citation: 2024 Livelaw (Guj) 26

The Gujarat High Court has held that the date of birth mentioned in the School Leaving Certificate can be considered valid for determining the pension payment upon superannuation, even if it differs from the date on the Aadhar Card.

This decision came in response to a case where a petitioner, who had served for over 30 years, faced pension payment issues due to a discrepancy between his service record and Aadhar Card.

Gujarat High Court Pulls Up Centre For "Lethargic Attitude" In Pursuing Litigation, Rejects Delayed Petition With Rs 25K Cost

Case Title: Union Of India & Ors. Versus Dilip Wagheshwari S/O Danabhai Wagheshwari

LL Citation: 2024 Livelaw (Guj) 28

In a stern stance, the Gujarat High Court has rejected with Rs. 25,000 an Article 227 petition filed by the Union of India and its Officers with more than two years' delay.

Justice S Umesh A. Trivedi and Rajendra M Sareen remarked it is a "classic example of sheer lethargic attitude and total disregard of Court proceedings by the petitioners."

The Court in its Order observed, “Any amount of extension or reading any paragraph from even additional affidavit cannot salvage the situation as not only the impugned orders which are challenged refusing the condonation of delay, this petition under Article 227 of the Constitution of India has come to be filed after more than two years delay by the petitioners, and therefore, this petition is required to be rejected with cost of Rs.25,000/-, to be deposited with the Gujarat State Legal Services Authority within a period of 04 (four) weeks from today.”

Case Title: JATINBHAI PRAFULBHAI KAKKAD Versus STATE OF GUJARAT & ANR.

LL Citation: 2024 Livelaw (Guj) 29

The Gujarat High Court has granted bail for an individual implicated in a case related to an FIR filed under Sections 132(1)(b) and (1) of the Central Goods & Services Tax Act, 2017. The case revolves around the purported issuance of GST invoices without actual delivery of goods, allegedly resulting in a significant financial loss to the government treasury.

Justice Divyesh A Joshi presiding over the matter, passed the Order granting bail in an application is filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with an FIR registered with the Directorate General of GST Intelligence, Rajkot of the offence punishable under Sections 132(1)(b) and (1) of the Central Goods & Services Tax Act, 2017.

Gujarat High Court Grants Bail To Co-Accused In Rs. 700 Crore GST Scam Case Involving Tax Amount Of 35 Crores

Case Title: State Of Gujarat Versus Mitesh Dilipbhai Sejpal

LL Citation: 2024 Livelaw (Guj) 31

The Gujarat High Court has dismissed a petition filed by the State against the order granting regular bail to an accused in a multi-crore scam case.

The ruling came in a Criminal Miscellaneous Application filed under Section 439(2) of the Code of Criminal Procedure, 1973, whereby the petitioner State prayed to quash and set aside the order dated 11.11.2021, passed by the District and Sessions Judge, Junagadh, in a Criminal Misc. Application, whereby, the Session Judge had granted regular bail to the respondent – original accused.

Gujarat High Court Grants Bail in Rs. 1466 Crore Alleged GST Scam Case

Case Title: Hitesh Prabhudas Lodhiya Versus State Of Gujarat

LL Citation: 2024 Livelaw (Guj) 30

The Gujarat High Court has granted bail to a man in a case involving an alleged GST scam amounting to Rs. 1466 crores.

This ruling came following an application filed by the accused under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with a case registered with the Directorate General of GST Intelligence, Rajkot.

Manager Appointed Under Mental Health Act Cannot Execute 'Will' To Alienate Properties Of Person Of Unsound Mind: Gujarat High Court

Case Title: Vinayakrao Shantilal Desai & Anr. Versus Na

LL Citation: 2024 Livelaw (Guj) 32

In a recent ruling, the Gujarat High Court has dismissed an appeal, affirming that a Will is an instrument of free will that cannot be executed by a manager on behalf of a mentally ill person.

A division bench of Chief Justice Sunita Agarwal And Justice Aniruddha P. Mayee observed, “On a conjoint reading of section 59 of the Indian Succession Act and Explanation 4 attached to it, as also section 54 read with sections 57, 58 and 59 of the M.H. Act, we are also of the considered opinion that the execution of 'Will' by the manager of the property of a mentally ill person, namely, Ms. Shraddhaben in the instant case, was an act without any authority of law.”

'You Have No Rights': In Saturday Night Hearing, Gujarat HC Pulls Up Land Grabber Seeking Time To 'Lift' Encroachment Using Modern Tech

Case Title: Govindbhai Ramjibhai Savani Versus The State Of Gujarat & Ors

LL Citation: 2024 Livelaw (Guj) 27

In a special Saturday hearing held at 9:30 PM, the Gujarat High Court pulled up an applicant involved in land grabbing for moving an urgent application seeking extension of time to "lift" the encroachments using hydronic lifting technology from government land.

Presiding over the matter, Justice Nirzar S Desai said that in cases of pressing urgency Courts are open even at midnight "but for land grabbers don't think that merely by showing the urgency court will grant indulgence. This mindset carried by the people who encroach upon government land must be thrown out of their mind."

Gujarat High Court Rejects Bail Plea Of Former IAS Officer Pradeep Sharma In Illegal Land Allotment Case

Case Title: Pradeep Nirankarnath Sharma Versus State Of Gujarat

LL Citation: 2024 Livelaw (Guj) 33

The Gujarat High Court on Wednesday rejected the regular bail plea of retired IAS officer Pradeep Sharma in connection to a 2023 case lodged at Bhuj in Kutch, in which Sharma is accused of corruption and criminal breach of trust for alleged illegal allotment of government land for monetary benefits as the then-collector of Kutch district.

The court expressed reluctance to favor Sharma, citing numerous FIRs registered against him for similar offenses during his tenure in a high government position.

Merely Asking Someone To Retract Statement Would Not Amount To Provoking Them To Commit Suicide: Gujarat High Court

Case Title: Parakramsinh Hathubha @ Hathisinh Jadeja Vs State Of Gujarat

LL Citation: 2024 Livelaw (Guj) 34

The Gujarat High Court has held that that merely asking an individual to retract their statement by filing another affidavit cannot be considered as instigating, inciting, or provoking the deceased to commit suicide.

Justice Divyesh A Joshi observed, “Merely the accused asked the deceased to retract his version by filing another affidavit, would not in any manner be considered as an act to instigate, incite or provoking the deceased to commit suicide and if there was any threats and/or pressure upon the deceased to do a particular act, he could have taken appropriate recourse. The contents of the FIR indicate that the accused alleged to have goaded the deceased to make an affidavit denying his signature in a particular document, but had never intended or instigated the deceased to commit suicide.”

Gujarat High Court Dismisses PIL Filed By Daman Wine Merchant Association Seeking To Ban Coercive Measures Against Wine Shop Owners By Police

Case Title: Daman Wine Merchant Association Through President Versus The State Of Gujarat & Ors

LL Citation: 2024 Livelaw (Guj) 35

The Gujarat High Court on Tuesday dismissed a PIL filed by an association of liquor merchants from the Union territory of Daman seeking its intervention in stopping Gujarat police's action against them under Gujarat's prohibition laws when liquor sold by them is caught in Gujarat.

The division bench comprising Chief Justice Sunita Agarwal and Justice Aniruddha Mayeeobserved, “We fail to understand as to why the Wine Shop owners, who are not doing any business in the State of Gujarat would be implicated for selling liquor and the cases under the Gujarat prohibition Act, 1949, would be registered against them. For the above, as also for the fact that the present petition in the nature of PIL has been filed in the name of an Association, whose legal status has not been disclosed in the writ petition, we dismiss the writ petition being misconceived.”

Arbitrator's Finding Based On Proper Appreciation And Interpretation Of Prevalent Conditions: Gujarat High Court Dismisses Section 37 Appeal

Case Title: Board Of Trustees Of Deendayal Port Through Executive Engineer (H) Vs M/S. Shantilal B. Patel & Anr

LL Citation: 2024 Livelaw (Guj) 36

The Gujarat High Court division bench of Chief Justice Sunita Agarwal and Justice Aniruddha P Mayee dismissed appeal under Section 37 of the Arbitration and Conciliation Act, 1996 noting that arbitrator's finding was based upon the proper appreciation and interpretation of the prevalent conditions and the site inspection along with the documents on record.