Gujarat High Court Weekly Round-Up: 23 September – 29 September, 2024

Nominal Index [Citations: 2024 LiveLaw (Guj) 136-142]Mukeshbhai Mohanlal Saragra V/S State Of Gujarat 2024 LiveLaw (Guj) 136 M/S. Gayatri Steel Company Vs. The Union of India & Ors. 2024 LiveLaw (Guj) 137 Hindustan Chemicals Company Versus Cyanides And Chemicals Karmachari Sangh & Anr 2024 LiveLaw (Guj) 138 Hareshkumar Bhupatbhai Panchani v. Income Tax Officer 2024 LiveLaw (Guj) 139Rajesh Hastimal Shah V/S State Of Gujarat & Ors. 2024 LiveLaw (Guj) 140X vs State of Gujarat 2024 LiveLaw (Guj) 141Ranjitsinh Nagjibhai Mori v/s State of Gujarat & Anr. 2024 LiveLaw (Guj) 142Judgments/OrdersProsecution Could Not Show Unbroken Link Between Accused And Crime, Cant Convict On Mere Suspicion: Gujarat HC Acquits Man In Murder CaseCase title: Mukeshbhai Mohanlal Saragra V/S State Of GujaratLL Citation: 2024 LiveLaw (Guj) 136While acquitting a man convicted in a murder case, the Gujarat High Court said that prosecution could not establish an "unbroken" link between the man and the crime, adding that nobody can be convicted on a mere suspicion however strong it may be. A single judge bench of Justice Divyesh A Joshi in its judgment observed, "No doubt, a family has lost its loved one in the present case, but the pivotal issue remains as to whether the totality of the circumstances unerringly point a finger at the appellant accused as the real culprit and none else. The circumstances indicated by the learned APP do create a suspicion against the appellant-accused but the point is whether those circumstances would be sufficient to hold that he was guilty of this crime".Gujarat HC Pulls Up GST Authority Over “Cryptic” SCN For Cancelling Registration Despite 2022 DirectionsCase title: M/S. Gayatri Steel Company Vs. The Union of India & Ors.LL Citation: 2024 LiveLaw (Guj) 137The Gujarat High Court on Friday criticized the GST authorities over their failure to comply with two years old guidelines issued by it in Aggrawal Dyeing & Printing vs. State of Gujarat (2022) for issuance of reasoned show cause notices (SCN) for cancellation of GST registration.In that case, the HC had directed the authorities to include all necessary particulars in the SCN and had cautioned them against “traveling beyond” the notice in their final order.Gujarat High Court Upholds Award Passed By Industrial Tribunal Based On Principle Of 'Equal Pay For Equal Work'Case title: Hindustan Chemicals Company Versus Cyanides And Chemicals Karmachari Sangh & AnrLL Citation: 2024 LiveLaw (Guj) 138A division Bench of the Gujarat High Court comprising of Justices A S Supehia and Mauna M Bhat of the Gujarat has held that if employees who perform similar duties as their colleagues aren't given benefits such as allowances attached to a pay structure, it will be discriminatory and against the principle of 'equal pay for equal work'.Assessing Officer Can't Issue Reassessment Notice On Mere 'Change Of Opinion' About Material Already Available At Time Of Scrutiny: Gujarat HCCase Title: Hareshkumar Bhupatbhai Panchani v. Income Tax OfficerLL Citation: 2024 LiveLaw (Guj) 139The Gujarat High Court has reiterated that an Assessing Officer under the Income Tax Act 1961 cannot issue notice for re-assessment of income under Section 148, on mere “change of opinion” on the material which was already furnished by the assessee at the time of scrutiny under Section 143(2).Division bench of Justice Bhargav D. Karia and Justice Niral R. Mehta observed, “In our considered opinion, the assessee– petitioner at the time of filing the original return and thereafter in the scrutiny, has already furnished the requisite details…Thus, in our view, the Assessing Officer forming his opinion on the material already available on record and/or the material which were already considered by the then Assessing Officer, is nothing but a change of opinion.”Supreme Court's Directions On Police Reform 'Fallen On Deaf Ears': Gujarat High Court On Alleged Police Brutality Against Senior CitizenCase Title: Rajesh Hastimal Shah V/S State Of Gujarat & Ors.LL Citation: 2024 LiveLaw (Guj) 140Directing the Gujarat government to ensure proper functioning of State Police Complaints Authority (GSPCA) in a case concerning alleged police brutality meted out to a senior citizen, the Gujarat High Court said that the Supreme Court's directions on police reforms, misuse of power has "fallen on deaf years" despite being passed over a long passage of time. Referring to the Supreme Court's 2006 decision in Prakash Singh v UOI a single judge bench of Justice Hasmukh D Suthar in its order said, "At this stage, it would not be out of place to take note of the fact that though the Hon'ble Apex Court has given directions in the case of Prakash Singh with regard to police reforms and even otherwise there is a provision of section 147 of the Gujarat Police Act, 1951, misuse of police powers are widespread and day in and day out number of complaints being received against the behavior of police personnel".Whether Girl Wants To...

Gujarat High Court Weekly Round-Up: 23 September – 29 September, 2024

Bhavya Singh

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