Gujarat High Court Allows Pfizer's Additional Claims Worth ₹15 Crore Under Central Sales Tax Act, Sets Aside VAT Tribunal Order

The Gujarat High Court has allowed writ petition by Pfizer, a pharmaceutical major against the Value Added Tax (VAT) Tribunal order that expressly barred the consideration of any additional Form-F. In a judgment dated November 20, 2025, the Division Bench comprising Justice Pranav Trivedi and Justice A.S. Supehia noted the 11-year pendency in litigation in relation to production of...

S. 148 Income Tax Act | Reassessment Based On Mere Change Of Opinion Without Concrete Evidence Not Justified: Gujarat High Court

The Gujarat High Court has reiterated that reopening of income tax assessment under Section 148 of Income Tax Act based on mere change of opinion without concrete material is not justified, when the return has been threadbare examined during initial assessment and approved without failure of disclosure.It noted that as per the AO's own findings he was unsure about the actual escaped income...

Gujarat High Court Quashes GST Orders For Failure To Intimate Personal Hearing; Says Assessee Must Be Notified Before Final Order

The Gujarat High Court on Wednesday (December 3) quashed order issued to entity for failing to intimate about personal hearing, which had claimed that after notice of GST DRC-01 was issued to it, the authority did not intimate the date and time of personal hearing which was against principles of natural justice. In doing so the court said while issuing DRC-01 it would not be mandatory...

S. 138B Customs Act | Witness Statements Inadmissible Without Cross-Examination Unless Non-Availability Proven: Gujarat High Court

The Gujarat High Court has said that under Section 138B Customs Act, statements of witnesses given before a concerned officer, who are unavailable for cross-examination by the assessee, can be considered relevant only when the circumstances of unavailability are established, and a finding is given on the impossibility to secure their presence. The petitioner entity argued that the Central...

S.38 Insecticides Act | Acrylonitrile Used For Non-Insecticide Purpose Is Exempted From Import Permit Mandate: Gujarat High Court

The Gujarat High Court has held that Acrylonitrile when used for non-insecticide purpose, such as manufacture of synthetic rubber, would be exempted from the mandate of import permits in view of the exemptions under Section 38 of the Insecticides Act.Section 38 of the Act carries a non-obstante clause which states that nothing in the act shall apply to the use of any insecticide by any person...

'Perceived Himself As Batman': Plea Seeks To Quash FIR Against 'Bipolar' Man For Burning Police Jeep, Gujarat High Court Issues Notice

A man who claims to be suffering from bipolar disorder moved the Gujarat High Court on Monday (December 1) seeking quashing of an FIR for allegedly setting a police jeep on fire in 2023 citing his medical condition and adding that due to the condition he had he perceived himself to be a character by the name of Batman. Justice Vimal K Vyas issued notice on the plea and listed the matter after...

S. 153C Income Tax Act | Public Info, Unrelated Data Seized From Searched Person Not Enough To Issue Show Cause Notice: Gujarat High Court

The Gujarat High Court has observed that information available in public domain or any unrelated information seized from the searched person without a connection to the assessee is not enough to be the basis of issuing a show cause notice under Section 153C of the Income Tax Act. The court was hearing a plea challenging notice dated 13.10.2021 by the Assessing Officer (AO) for the...

No Construction Allowed On Water Body: Gujarat High Court Rejects Appeal Against Eviction Notice Over Encroachment Of Lake

The Gujarat High Court on Tuesday (December 2) dismissed an appeal challenging a single judge's order which had rejection a plea against eviction notices issued to certain residents asking them to vacate a property over encroachment of Isanpur lake in Ahmedabad. The court noted that the notice issued by Ahmedabad Municipal Corporation (AMC) categorically recorded that the appellants...

Surat CA Association Moves Gujarat High Court, Flagging Technical Glitches In Income Tax E-filing Portal

The Chartered Accountants Association of Surat have filed a petition before the Gujarat High Court highlighting non-operation and technical glitches in the Income Tax E-filing Portal. The petitioner has contended that since September the portal has experienced repeated outages wherein users have faced login failures, error codes, and stalled processing. The disruption is stated to have...

Uniform Civil Code: Gujarat High Court Rejects Appeal Challenging State UCC Panel; Says No Judicial Review Of Executive Functions

The Gujarat High Court on Monday rejected an appeal filed against a single bench order dismissing challenge to a committee formed by the State to consider necessity of Uniform Civil Code. The division bench of Chief Justice Sunita Agarwal and Justice DN Ray said that scope of judicial review does not permit the court to enter into the prohibited arena of executive functions. For context,...

Gujarat High Court Issues Notice To Junagadh Municipality On Tenant's Plea For Alternative Premises After Demolition Of Paan Shop

The Gujarat High Court on Monday (December 01) issued notice to the Junagadh Municipal Corporation on a tenant's plea who has sought a decision on his representation before the corporation for allocation of an alternative premises, after his paan shop–given to him by a trust–was demolished. The petitioner had filed the plea challenging final show cause notice dated April 11, directing...

Gujarat High Court Says It Will Modify Condition Enforcing Police Escort During Asaram's Suspended Sentence

The Gujarat High Court on Monday (December 01) orally said that it "will modify" the condition of the presence of three police officials in Asaram's vicinity, during the 6-month period wherein his life sentence has been suspended in a rape case.For context, on November 6 the high court had granted six-month suspension of sentence to Asaram who is convicted in a 2013 rape case by a sessions...