Gujarat High Court Weekly Round-Up: August 21 To August 27, 2023

Nominal IndexRameshbhai Danjibhai Solanki & 7 Other(S) Versus State Of Gujarat & 1 Other(S) 2023 Livelaw (Guj) 136Shree Ganesh Intermediary Private Limited Versus National Faceless Assessment Centre, Delhi Citation: 2023 Livelaw (Guj) 137Case Title: M/S Vodafone Mobile Services Limited Versus Union Of India 2023 Livelaw (Guj) 138Bindu Tibrewal W/O Subhash Kedarnath Tibrewal Versus Joint Secretary, Ministry Of Home Affairs Case Citation: 2023 Livelaw (Guj) 139Judgements/Orders This WeekEx-Wife Can File Complaint Under Section 498A IPC Only For Harassment Allegedly Meted Out During Subsistence Of Marriage: Gujarat High CourtCase Title: Rameshbhai Danjibhai Solanki & 7 Other(S) Versus State Of Gujarat & 1 Other(S) Case Citation: 2023 Livelaw (Guj) 136The Gujarat High Court has ruled that accusations related to the offence under Section 498A of the Indian Penal Code (IPC) can be pursued by a woman, provided she claims instances of harassment and cruelty that occurred while her marriage was still in effect. Justice Jitendra Doshi held, “... allegations of the offence u/s 498A of the IPC even can be maintained at the instance of the divorcee wife, provided that she alleges the incident of harassment and cruelty which could have been meted out while marriage was subsisting.”Gujarat High Court Quashes Faceless Assessment Order For Lack Of Proper Opportunity Of HearingCase Title: Shree Ganesh Intermediary Private Limited Versus National Faceless Assessment Centre, Delhi Case Citation: 2023 Livelaw (Guj) 137The Gujarat High Court has quashed the faceless assessment on the grounds that there is only a day for the assessee to respond so as to save the limitation period. The bench of Justice Biren Vaishnav and Justice Devan M. Desai has observed that the order under Section 263 of the Act was passed by the PCIT-4 on March 16, 2020. No action was taken thereafter for over 17 months. At the far end of the schedule, when the time limit to complete the assessment was to come to an end, the department on September 8, 2021, and September 21, 2021, issued the first and second notices, respectively, which were issued to the petitioner on the old consultant’s email id. A show-cause notice was issued, asking the petitioner to submit a response on the very next date. Without considering the submissions, an order was passed on September 30, 2021.Gujarat High Court Quashes Order Rejecting Refund Claim By Vodafone-IdeaCase Title: M/S Vodafone Mobile Services Limited Versus Union Of India Case Citation: 2023 Livelaw (Guj) 138The Gujarat High Court has ruled in favor of M/S Vodafone Mobile Services Limited, a prominent telecommunications provider, in a case challenging the rejection of their claim for a tax refund under the Goods and Services Tax (GST) regime. The petitioner, M/S Vodafone Mobile Services Limited, had undergone a merger with Idea Cellular Limited on August 30, 2018, following an order issued by the National Company Law Tribunal. Subsequently, the merged entity migrated to the GST regime, registering under the provisions of the CGST / GGST Act, 2017.Gujarat High Court Quashes Look Out Circular Issued Prior To Declaring Borrower As Wilful DefaulterCase Title: Bindu Tibrewal W/O Subhash Kedarnath Tibrewal Versus Joint Secretary, Ministry Of Home Affairs Case Citation: 2023 Livelaw (Guj) 139The Gujarat High Court has quashed a Look Out Circular issued by the Ministry of Home Affairs against a Borrower even prior to declaring her as a wilful defaulter. The Borrower (Petitioner) had filed a writ petition challenging the Look Out Circular since she was prevented from travelling abroad in view of the same. The Bench comprising Justice Nikhil S. Kariel observed, “In the considered opinion of this Court, the observation that the Bank, without declaring the petitioner therein as willful defaulter and without assigning any reasons as to how the petitioner travelling abroad will be detrimental to the economic interest of the country and the fact that though the petitioner therein as well as the petitioner herein were declared as willful defaulter after issuance of the LOC, and whereas the order of declaring willful defaulters dated 6.6.2020, having been quashed by this Court vide order dated 21.9.2020, it would appear that no proceedings have been initiated against the petitioner also.”'Misconceived': Gujarat High Court Dismisses PIL On Use Of 'Gujarati' As Additional Language In HC ProceedingsCase Title: ROHIT JAYANTILAL PATEL vs. STATE OF GUJARAT and othersCase Citation: 2023 Livelaw (Guj) 140The Gujarat High Court has DISMISSED as 'misconceived' a PIL plea seeking a direction to the state govt to implement the (then) Governor's 2012 decision authorizing the use of the Gujarati Language in addition to English in the court proceedings before the HC. The PIL plea, which also challenged the October 2012 decision (taken on the administrative side) of the Chief Justice of the Supreme Court rejecting the proposal to permit the use of...

Gujarat High Court Weekly Round-Up: August 21 To August 27, 2023

Bhavya Singh

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