Gujarat High Court Weekly Round-Up: February 28 To March 6, 2022

CITATIONS 2022 LiveLaw (Guj) 60 To 2022 LiveLaw (Guj) 69 Nominal Index 1. AYESHABEN WD/O. AHMED ADAM ALINATHA & 8 other(s) Versus HURIBEN ISMAIL ALI SINCE DECEASED THROUGH LEGAL HEIRS 2022 LiveLaw (Guj) 60 2. Keshavbhai Mohanbhai Bhut vs Ranabhai Kalabhai Senta 2022 LiveLaw (Guj) 61 3. SAINT-GOBAIN INDIA PRIVATE LIMITED Versus UNION OF INDIA 2022 LiveLaw (Guj) 62 4. Amit Harishkumar Doctor Versus Union of India 2022 LiveLaw (Guj) 63 5. Messers Filatex India Ltd. Versus Union Of India 2022 LiveLaw (Guj) 64 6. M/s Bodal Chemicals Ltd. Versus Union Of India 2022 LiveLaw (Guj) 65 7. YASH JAYESHBHAI CHAMPAKLAL SHAH Versus STATE OF GUJARAT 2022 LiveLaw (Guj) 66 8. M/s. IPCA Laboratories Versus Commissioner 2022 LiveLaw (Guj) 67 9. SUKESHI VIJAYBHAI BHATT Versus STATE OF GUJARAT 2022 LiveLaw (Guj) 68 10. CHAUDHARY PRAVINBHAI REVABHAI Versus STATE OF GUJARAT 2022 LiveLaw (Guj) 69 1. 'Reason Is The Heartbeat Of Conclusion': Gujarat High Court Asks All Presiding Officers To Pass Speaking Orders Case Title: AYESHABEN WD/O. AHMED ADAM ALINATHA & 8 other(s) Versus HURIBEN ISMAIL ALI SINCE DECEASED THROUGH LEGAL HEIRS Citation: 2022 LiveLaw (Guj) 60 "Reason is the heartbeat of every conclusion, and without the same it becomes lifeless," the Gujarat High Court remarked. Justice Ashokkumar Joshi was hearing a writ petition challenging the judgement of the First Appellate Court which condoned delay of 2 years and 5 months in the filing of execution petition against the judgement of the Civil Judge, without assigning proper reasons. 2. Procedure U/S 203 CrPC Duly Followed: Gujarat High Court Refuses To Quash Trial Court Order Dismissing Private Complaint Case Title: Keshavbhai Mohanbhai Bhut vs Ranabhai Kalabhai Senta Citation: 2022 LiveLaw (Guj) 61 Affirming the Trial Court's decision of dismissing a private complaint on the ground that the dispute was of civil nature, the High Court observed that the Trial Court had duly followed the procedure under Section 203 of the Code of Criminal Procedure. The Bench comprising Justice Vipul Pancholi was hearing a petition under Art 227 wherein the Petitioner had challenged the order of the Additional Sessions Judge dismissing the revision application of the Petitioner against the order of Magistrate, dismissing his private complaint under Section 203 CrPC. 3. Entitlement To Refund Rests With Those Who Bear Ultimate Burden Of Tax Under Central Sales Tax Act: Gujarat High Court Case Title: SAINT-GOBAIN INDIA PRIVATE LIMITED Versus UNION OF INDIA Citation: 2022 LiveLaw (Guj) 62 The Gujarat High Court has recently affirmed a coordinate bench judgment which held that only the persons on whom lay the ultimate burden to pay the tax would be entitled to get a refund of the same. The Bench of Justice JB Pardiwala and Justice Nisha Thakore have upheld this in a writ application seeking refund from State under the Central Sales Tax Act 1956. The refund sought was to the tune of INR 2,30,11,188. 4. Gujarat High Court Releases Confisticated Cash, Goods As GST Dept. Delayed Issuance Of SCN Beyond Statutory Time Period Case Title: Amit Harishkumar Doctor Versus Union of India Citation: 2022 LiveLaw (Guj) 63 The Gujarat High Court has released the confisticated cash and goods as the Goods and Service Tax (GST) Department delayed issuance of Show Cause Notice (SCN) beyond statutory time period. The division bench of Justice Sonia Gokani and Justice Hemant M. Prachchhak has observed, "it is quite unfathomable as to why the time limit is not adhered to and issuance of the show cause notice has been delayed beyond the statutory time period and hence, intervention will be necessary at the end of this Court by keeping open the rights of the respondents to initiate adjudication process afresh in accordance with law." 5. Input/Output Ratios To Be Considered For Determining Quantum Of Refund Of Unutilized GST ITC: Gujarat High Court Case Title: Messers Filatex India Ltd. Versus Union Of India Citation: 2022 LiveLaw (Guj) 64 The High Court has ruled that the input or output ratios to be considered for determining the quantum of refund of unutilized Input Tax Credit (ITC). The division bench of Justice J.B.Pardiwala and Justice Nisha M.Thakore has directed Assistant Commissioner to adjudicate the claim of the writ applicants in accordance with Sub Rule (4B) of Rule 89 of the CGST Rules, but keeping in mind the formula of input or output ratio of the inputs or raw materials used in the manufacturing of the exported goods. 6. Dept. Can't Raise Their Hands In Despair For Technical Glitches In GST Portal: Gujarat HC Directs Dept. To Allow Manual Furnishing Of GSTR-6 Case Title: M/s Bodal Chemicals Ltd. Versus Union Of India Citation: 2022 LiveLaw (Guj) 65 The High Court came down heavily on the Goods and Service Tax Department for...

Gujarat High Court Weekly Round-Up: February 28 To March 6, 2022

Sparsh Upadhyay

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