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

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 technical glitches in the portal.

The division bench of Justice J.B.Pardiwala and Justice Nisha M. Thakore observed that the writ petitioner/ taxpayer has been running from pillar to post requesting the respondents/ department to provide a solution and take care of the technical error and glitch that occurred as regards furnishing the GSTR-6 return for recording and distributing the Input Service Distributor (ISD) credit.

7. NDPS Act- Mere Contacts With Co-Accused Not Corroborative Material In Absence of Substantive Material Found Against Accused: Gujarat High Court

Case Title: YASH JAYESHBHAI CHAMPAKLAL SHAH Versus STATE OF GUJARAT

Citation: 2022 LiveLaw (Guj) 66

"Mere contacts with the co-accused who were found in possession cannot be treated to be a corroborative material in absence of substantive material found against the accused," the High Court affirmed.

The Bench comprising Justice Umesh A. Trivedi was hearing an application under Section 439 for offences under Sections 8(c), 22(c), and 29 of the Narcotic Drugs and Psychotropic Substances Act 1985.

8. ITC Received From Input Service Distributor Lying Unutilized In Electronic Credit Ledger Liable To Be Refunded: Gujarat High Court

Case Title: M/s. IPCA Laboratories Versus Commissioner

Citation: 2022 LiveLaw (Guj) 67

The High Court has held that Input Tax Credit received from input service distributor lying unutilized in electronic credit ledger is liable to be refunded.

The division bench of Justice J.B.Pardiwala and Justice Nisha M.Thakore directed the respondent/department to process the claim of refund made by the writ petitioner/assessee for the unutilized IGST Credit lying in the Electronic Credit Ledger under Section 54 of the CGST Act 2017.

9. Town Planning Scheme Already Sanctioned For Public Purposes: Gujarat High Court Refuses To Quash The Scheme And Grant Compensation To Appellants

Case Title: SUKESHI VIJAYBHAI BHATT Versus STATE OF GUJARAT

Citation: 2022 LiveLaw (Guj) 68

The Gujarat High Court has recently upheld, "with regard to the legality and effect of sanctioned Town Planning Scheme under the Bombay Town Planning Act as well as Gujarat Town Planning Act and this Court as well as Supreme Court has time and again held that once the Draft Scheme is sanctioned by the State Government it partakes the character of statute."

Consequently, Justice AJ Desai and Justice Aniruddha P Mayee have refused to grant compensation to the Appellants/Petitioners.

The High Court made these observations while hearing an LPA wherein the Appellants had challenged the CAV judgement by the Single Judge which had refused to grant them compensation under the Town Planning Scheme ('Scheme').

10. SC/ST Act- Anticipatory Bail Can Be Granted If No Prima Facie Offence Is Made Out: Gujarat High Court

Case Title: CHAUDHARY PRAVINBHAI REVABHAI Versus STATE OF GUJARAT

Citation: 2022 LiveLaw (Guj) 69

The Gujarat High Court has admitted the criminal appeal challenging the quashment of the bail application for offences under Section 323, 332, 504, 506(2) and 114 of IPC and Section 3(2)(5-a) of the Scheduled Caste and Scheduled Tribe (Prevention of Atrocity) Act, 1989.

The Bench comprising Justice BN Karia has observed that the Appellant herein had not used any abusive words regarding the caste of the Complainant and was not aware of the caste of the Complainant, either.

Other Updates from the High Court

1. Obligatory To File An FIR For Seizing Vehicles Under The Gujarat Mineral Rules, 2017: Gujarat High Court Directs Release Of Tractor Without Bank Guarantee

Case Title: Vajekarnabhai Nanubhai Satya vs State Of Gujarat

Justice Vaibhavi Nanavati of the High Court held that it is obligatory for the investigator to approach the Court of Sessions with a written complaint and produce the seized properties with the Court on expiry of the specified period.

In the absence of such exercise, the Court noted, the purpose of seizure and bank guarantee would stand frustrated and consequently, the property will have to be released in favour of the person from whom it was seized, without insisting for the bank guarantee.