Gujarat High Court Weekly Round-Up: August 19 - August 25, 2024

Nominal Index [Citations: 2024 LiveLaw (Guj) 112-117]Mehul Sureshkumar Champaneria Versus Veer Narmad South Gujarat University Through Secretary 2024 LiveLaw (Guj) 112Ms Mousumi Mukherjee D.O Shri Manab Kumar Mukherjee Versus Dakshin Gujarat Vij Company Limited(Bharuch Division) & Anr. 2024 LiveLaw (Guj) 113United India Insurance Co. Ltd. Versus Kevalji Lumbaji Harijan(Dabhi) & Ors. 2024 LiveLaw (Guj) 114Sagar Girishbhai Patel v/s State of Gujarat & Ors. 2024 LiveLaw (Guj) 115Maheshbhai Dhirubhai Darji Versus State Of Gujarat & Anr. 2024 LiveLaw (Guj) 116Commissioner Of Income Tax (International Taxation And Transfer Pricing) Versus Joshi Technologies International Inc. 2024 LiveLaw (Guj) 117Judgments/OrdersGujarat High Court Upholds Cancellation Of Student's LLB Degree Due To 'Fraudulent' Graduation Certificate Used For AdmissionCase Title: Mehul Sureshkumar Champaneria Versus Veer Narmad South Gujarat University Through SecretaryLL Citation: 2024 LiveLaw (Guj) 112The Gujarat High Court has upheld the cancellation of an LLB degree after discovering that the petitioner's graduation certificate, used for admission, was fraudulent. Dismissing an appeal challenging the single judge's order, the division bench, comprising Chief Justice Sunita Agarwal and Justice Pranav Trivedi, affirmed the respondent University's decision to annul the petitioner's LLB results.S.135(1A) Electricity Act | Restoration Of Supply Line Conditional On Deposit Or Payment Of Assessed Amount Or Electricity Charges: Gujarat HCCase Title: Ms Mousumi Mukherjee D.O Shri Manab Kumar Mukherjee Versus Dakshin Gujarat Vij Company Limited(Bharuch Division) & Anr.LL Citation: 2024 LiveLaw (Guj) 113The Gujarat High Court has dismissed a Letters Patent Appeal challenging the computation of assessed electricity charges, emphasising that restoration of electricity supply must be contingent on payment of the assessed amount as per Section 135 (1A) of the Electricity Act, 2003. The Court observed that the petitioner manipulated the system to restore the electricity supply without full payment of the assessed charges.12% GST Applicable On Geo Membrane For Waterproof Lining Fabrics, Not 18%: Gujarat High Court Directs Refund Of Excess GST PaidCase Title: United India Insurance Co. Ltd. Versus Kevalji Lumbaji Harijan(Dabhi) & Ors.LL Citation: 2024 LiveLaw (Guj) 114The Gujarat High Court has ruled that the Geo Membrane, a textile fabric used for waterproof lining, is subject to a 12% GST rate rather than the previously applied 18%. The court has directed the GST department to refund the excess 6% GST paid by the petitioner.The case involved a partnership firm that manufactures Geo Membrane, a type of textile fabric. The firm is registered under the Central and Gujarat Goods and Services Tax Act, 2017. The petitioner contended that Geo Membrane, being a textile product, should be taxed at the rate applicable to textile fabrics. However, the GST department classified the product as a plastic Geomembrane, thus applying an 18% GST rate."Unscrupulous Litigant": Gujarat High Court Dismisses PIL Kept Pending Without Removing Defects For 4 Yrs, Imposes 50K CostCase Title: Sagar Girishbhai Patel v/s State of Gujarat & Ors. LL Citation: 2024 LiveLaw (Guj) 115While dismissing a public interest litigation petition (PIL) pertaining to “illegal mining”, the Gujarat High Court on Wednesday imposed a cost of Rs 50,000 on the petitioner for failing to pursue the matter seriously, after noting that the petition was kept pending in the court's registry without removal of defects for nearly four years. A division bench of Chief Justice Sunita Agarwal and Justice Pranav Trivedi while dictating its order said, “The record of the present PIL which has been filed to agitate the issue pertaining to illegal mining activities in village tavdi district navsari, presents a sorry state of affairs in the manner in which the petition was presented before this court and kept pending in the registry itself”.S.306 IPC | Direct Or Indirect Incitement Required For Abetment To Suicide Conviction, Only Allegations Of Harassment Are Insufficient: Gujarat HCCase Title: Maheshbhai Dhirubhai Darji Versus State Of Gujarat & Anr.LL Citation: 2024 LiveLaw (Guj) 116The Gujarat High Court has quashed the criminal proceedings and FIR against a factory supervisor accused of abetting an employee's suicide. The court found insufficient evidence of direct or indirect incitement by the accused to the suicide, noting that mere allegations of harassment without positive action proximate to the time of the incident do not justify a conviction under Section 306 of the Indian Penal Code (IPC).Gujarat High Court Dismisses Revenue's Appeal, Upholds ITAT Order Allowing Additional Depreciation U/S 32(1)(iia) For Oil Well Classified As 'Plant & Machinery'Case Title: Commissioner Of Income Tax (International Taxation And Transfer Pricing) Versus Joshi Technologies International Inc.LL Citation: 2024 LiveLaw (Guj) 117The ...

Gujarat High Court Weekly Round-Up: August 19 - August 25, 2024

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Gujarat High Court Weekly Round-Up: August 19 - August 25, 2024

Bhavya Singh

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