Gujarat High Court
Gujarat High Court Reconsiders 120-Day Deadline For Written Statements In Commercial Cases, Says Should Accommodate Exceptional Circumstances
The Gujarat High Court has issued a significant ruling, asserting that the obligatory 120-day period for submitting a Written Statement in Commercial Cases should be reassessed. In overturning a decision by the Commercial Court disallowing the petitioner to file their written statement, the Bench emphasized that in the present case, the unavailability of the court itself due to a change in...
Gujarat High Court Dismisses Plea To Ban Loudspeakers Used For Azaan, Says It Is 'Faith And Practice Going On For Years Together'
The Gujarat High Court today dismissed a Public Interest Litigation (PIL) which sought a ban on the use of loudspeakers in mosques for azaan, terming it a "wholly misconceived PIL."The petitioner had requested a ban on the use of loudspeakers during various times of the day for the Islamic call to prayer.Chief Justice Sunita Aggarwal questioned the petitioner's claim of disturbance due to...
Gujarat High Court Weekly Round-Up: November 20 To November 26, 2023
Nominal Index [Citations: 2023 LiveLaw (Guj) 183-193]AM Mining India Private Limited Versus Union Of India 2023 LiveLaw (Guj) 183Ketkiben Vasudev Vyas Versus State Of Gujarat 2023 LiveLaw (Guj) 184Bharatkumar Ramabhai Patel Versus State Of Gujarat 2023 LiveLaw (Guj) 185Mayur Kanaiyalal Shah Versus State Of Gujarat & 2 Other(S) 2023 LiveLaw (Guj) 186Bhailal Babubhai Patel Versus The...
IGST Refund On Exported Goods Being Zero Rated Supplies Admissible As Excess Drawback Repaid: Gujarat High Court
The Gujarat High Court has ruled that the surplus drawback resulting from the utilization of the Cenvat Credit facility was repaid along with interest, and thus, the refund of Integrated Goods and Services Tax (IGST) paid on goods and services for exported goods, classified as zero-rated supplies, is deemed eligible.The petitioner, ADF Foods Ltd., challenged the inaction on the part of...
No Reason To Believe Income Chargeable To Tax Escaped Assessment: Gujarat High Court Quashes Income Tax Notice
The Gujarat High Court in a recent ruling underscored the importance of tangible evidence and a valid reason to believe that income has escaped assessment in a significant decision regarding the validity of reopening assessments based on reasons lacking a direct connection between the taxpayer and the disputed transaction.Justice Biren Vaishnav and Bhargav D Karia observed, “Perusal of...
Gujarat High Court Quashes FIR Against Chartered Accountant Firm In GSLDC Scam
The Gujarat High Court has quashed the First Information Report (FIR) against a Chartered Accountant firm in connection with the Gujarat State Land Development Corporation Limited (GSLDC) Scam.The court emphasized that the firm's role was confined to auditing vouchers and records, and it was not directly implicated in the misconduct associated with the Khet Talavadi project, the focal point...
Income Tax Act | 35(2ab) Deduction Can't Be Denied For Failure Of Authority To Send Intimation: Gujarat High Court Upholds ITAT Decision In Schaeffler India Ltd's Tax Appeal
In a recent ruling by the Gujarat High Court, it has been held that the deduction under Section 35(2AB) of the Income Tax Act cannot be denied merely due to the failure of the authority to send intimation.The decision came in response to an appeal filed by the Revenue against the order of the Income Tax Appellate Tribunal 'C' Bench, Ahmedabad, pertaining to the assessment year 2016-17.As...
Reassessment On Suspicion To Enquire Further Is Unsustainable: Gujarat High Court
The Gujarat High Court has delivered a significant ruling, asserting that reassessment on suspicion for making further inquiry is unsustainable under section 148 of the Income Tax Act.The division bench of Justices Biren Vaishnav and Bhargav D Karia observed, “The reassessment was also therefore based on suspicion. As pointed out by learned Senior Counsel Mr.Hemani, that factors that...
Income Tax Act | Section 56(2)(Viic) Not Applicable To Fresh Issuances Or Allotments Of Shares By A Company: Gujarat High Court
The Gujarat High Court recently delivered a crucial ruling on the interpretation of Section 56(2)(viic) of the Income Tax Act, 1961, stating that the provision does not apply to fresh issuances or allotments of shares by a company.According to section 56(2)(viib), if a company receives, in any previous year, any consideration for the issue of shares that exceeds the face value of such shares...
Income Tax Act | Valid Show-Cause Notice Crucial For Recovery Under Section 179: Gujarat High Court
In a recent ruling, the Gujarat High Court has set aside an Income Tax Liability Order, highlighting the crucial requirement of a valid show-cause notice for recovery under Section 179 of the Income Tax Act, 1961.The above ruling came in a petition challenging the order dated 27.03.2019 under Section 179 of the Income Tax Act, 1961 against the petitioner holding him in his capacity as a...
District Collector Honeytrap Case: Gujarat High Court Grants Bail To Accused RAC, Says S.354C IPC Not Attracted Against Women
The Gujarat High Court has granted bail to a female Resident Additional Collector who was implicated in a case involving the installation of spy cameras in the office chamber of the District Collector, Anand. The court ruled that Section 354C of the Indian Penal Code (IPC), which pertains to voyeurism, is not applicable to women.According to the established facts of the case, the...
Gujarat High Court Denies Bail To Accused Involved In Fake Passport Scam, Says He May Use International Contacts To Flee
In a recent ruling, the Gujarat High Court denied bail to an accused individual facing charges related to the creation of forged passports and fraudulent visa stickers for various foreign countries, emphasizing the possibility that if released on bail, the accused might leverage these connections to evade legal consequencesJustice Nirzar S Desai observed, “Considering the fact that...