Gujarat High Court Annual Digest 2024: Part-II [Citations 101-199]

Citations 2024 LiveLaw (Guj) 101 to LiveLaw (Guj) 199

101. [Indian Succession Act] Surety Only Required For Issuing Letters Of Administration, Not For Issuance Of Probate Of Will: Gujarat High Court

Case Title: Mihir Ramesh Bhatt & Ors. Versus NA

LL Citation: 2024 LiveLaw (Guj) 101

Recently, Gujarat High Court has held an executor of a Will did not require any surety and bond for getting Probate. However, to get letters of administration does require surety and bond. It is the case of a Will made by Ms. Gira Sarabhai who died in July 2021.

Her Will nominated executors to carry out the will. They filed for probate, but the City Civil Court, Ahmedabad asked them to furnish surety and bond as envisaged by the Civil Manual and the Indian Succession Act, 1925. The executors appealed against this decision.

The High Court considered Indian Succession Act and observes that it is surety and bond that is provided only to letters of administration, and not probate. This is because "probate is a certificate of which a copy a Will proves to be and letters of administration are granting of permission by the court to anyone to administer estate". The High Court further amended the order of the lower court to state that the probate certificate be issued not requiring surety and bond from the executors. This decision was arrived at on the clear distinction the law made between probate and letters of administration. Thus, the executors of the Will of Ms. Gira Sarabhai can now obtain the probate certificate without meeting the conditions of surety and bond

102. Gujarat High Court Dismisses Maulana Mufti Salman Azhari's Plea Against PASA Detention

Case Title - Salman @Mufti Mohammad Salman Azhari S/O Mohammad Hasan Razvi Versus State Of Gujarat & Ors.

LL Citation: 2024 LiveLaw (Guj) 102

​​The Gujarat High Court has dismissed a petition filed by Maulana Mufti Salman Azhari challenging his detention under the Prevention of Anti-Social Activities Act (PASA).

The Court ruled that despite Azhari's claims of not being given a proper opportunity to make a representation under Article 22(5) of the Constitution of India, the detention order was valid.

The division bench comprising Justices Ilesh J Vora and Vimal K Vyas observed, “As discussed, the contentions that proper opportunity to make representation as mandated under Article 22(5) of the Constitution of India, has not been given, having no any merits, as despite of language barrier the petitioner made effective representation through his brother as well as social worker and therefore, considering the peculiar facts and circumstances of the present case, merely, non-supplying the documents and grounds of detention in the language understandable to him, would not vitiate his detention order.”

103. Family Conversations Secretly Recorded By Wife To Prove Domestic Violence And Cruelty Admissible In Evidence: Gujarat High Court

Case Title - JIL W/O Priyank Manubhai Choksi Versus State Of Gujarat & Anr.

LL Citation: 2024 LiveLaw (Guj) 103

The Gujarat High Court has recently ruled that family conversations secretly recorded by a wife to substantiate her claims of domestic violence and cruelty against the husband, his family are admissible as evidence, adding that in "family matters" all such documents become admissible regardless of their relevance or if they can be proved as per the Indian Evidence Act.

In doing so, the high court emphasized the relevance of such recordings, even if made without the husband's and in-laws' knowledge.

104. Tolerance Is Foundation Of Marriage But Wife's Family Often Makes Mountain Out Of Mole, Courts Must Be Wary Of False FIRs: Gujarat High Court

Case Title: X and Others. Versus State Of Gujarat & Anr.

LL Citation: 2024 LiveLaw (Guj) 104

Setting aside an FIR lodged by a woman alleging dowry demand and cruelty by her husband and his family members, the Gujarat High Court emphasized that while tolerance should be foundation of a sound marriage, but often in such cases it is found that the family of the wife makes a "mountain out of a mole".

In its 44 page judgment a single judge bench of Justice Divyesh A Joshi noted that many times in such cases, the parents and close relatives of the wife make a "mountain of a mole". It thereafter said, “instead of salvaging the situation and making all possible endeavours to save the marriage, their action either due to ignorance or on account of sheer hatred towards the husband and his family members, brings about complete destruction of marriage on trivial issues".

105. Gujarat High Court Quashes Abetment Of Suicide FIR Against Lawyer Engaged By Wife To Pursue Matrimonial Case Against Husband

Case Title - X & Ors. Versus Na

LL Citation: 2024 LiveLaw (Guj) 105

The Gujarat High Court recently quashed an FIR registered against a female lawyer engaged by a woman to pursue matrimonial case against her husband. The Court also granted relief to the wife and her mother, booked for abetting her husband's suicide.

Observing that there was no intention attributable to the three women, a single judge bench of Justice Divyesh A Joshi said, “the accused no.1 is mother-in-law, the accused no.2 is wife of the deceased, whereas the accused no.3 is an advocate by profession, who is taking care of legal remedy of the accused no.2. However bare perusal of the contents of the FIR coupled with the documents produced on record by learned advocates for the applicants, it cannot be said that there was any intention on their part to abet the commission of suicide to the deceased and therefore no mens rea can be attributed".

106. Unless Disqualified, Wife Has Absolute Right To Maintenance U/S 125 CrPC If Husband Is Healthy And Capable: Gujarat High Court

Case Title: J Versus A & Anr.

LL Citation: 2024 LiveLaw (Guj) 106

The Gujarat High Court has recently held that a wife's right to maintenance under Section 125 of the Code of Criminal Procedure (CrPC) from a capable, able bodied husband is absolute, provided there are no disqualifying factors.

The Court emphasized that a husband's claim of inability to pay maintenance due to unemployment, poor business conditions, responsibilities towards other family members, or medical expenses is insufficient to deny this right.

107. [Domicile Certificate] Time Spent By Student In School Abroad Before Returning Can't Be Excluded While Calculating 10-Yr Residential Period: Gujarat HC

Case Title - Tilakkumar Vijaykumar Mishra Versus State Of Gujarat & Ors.

LL Citation: 2024 LiveLaw (Guj) 107

In a recent ruling, the Gujarat High Court has granted relief to a student by directing the Mamlatdar to issue a domicile certificate to a student, Tilakkumar Mishra, waiving the minimum criteria of 10 years of continuous residency in the State of Gujarat during which the student lived in Abu Dhabi for three years to pursue his studies.

Justice Sunita K Vishen, who presided over the case, cited previous judgments and relevant rules, asserting “merely because student shifts himself outside the State of Gujarat for few years to pursue studies in a school outside the State of Gujarat as a boarding student and returns to the State of his permanent residence and also pursues further education of Standard-IX to XII, then in such circumstances the period for which he remained outside the State of Gujarat cannot be excluded while computing minimum continuous stay of ten years in the State of Gujarat.”

108. Senior Police Officers Must Keep Check On Subordinates Who Try To Show Supremacy By Unnecessarily Scolding And Beating People: Gujarat HC

Case Title: Jayesh Jayrambhai Desai & Anr. Versus State Of Gujarat & Anr.

LL Citation: 2024 LiveLaw (Guj) 108

The Gujarat High Court has held the city crime branch at fault for overstepping the authority and abusing citizens. "Senior officers should monitor subordinates to prevent unnecessary scolding and beating of people," said Justice Nirzar Desai. The case pertains to Jayesh and Ashish Desai, accused of attacking a crime branch constable. They claimed to be victims of beating after arrest in the headquarters of crime branch. They appealed to the court to quash FIR, stating the case had been settled. The Court doubted the validity of the crime branch action and stated that the task of enforcing traffic laws only belongs to the traffic police.

The Court was shocked to be informed that the footage of the alleged custodial torture in the CCTV cameras was not preserved for long. The Court condemned unwarranted police violence and false cases against the innocents. It directed that traffic police alone should deal with traffic violations and cautioned that crime branch officers should not exercise any power. The constable involved submitted that he had no objection to quashing the FIR, and the Court came to the conclusion that further proceedings would amount to unnecessary harassment. All related proceedings were stopped by quashing the FIR.

109. Gujarat High Court Imposes ₹1 Lakh Fine On Man Booked For Making Derogatory Comments About Arya Samaj On YouTube

Case Title: Manohardas Biharidas Ramvat Versus State Of Gujarat & Anr.

LL Citation: 2024 LiveLaw (Guj) 109

The Gujarat High Court fined Manohardas Biharidas Ramvat Rs 1 lakh for his offensive comments on YouTube against the Arya Samaj. "No one has the license to abuse other religions or sects," observed Justice Nirzar S Desai while reprimanding Ramvat, adding, "Not even a young sadhu.". The FIR against Ramvat comprised charges under various sections of the Indian Penal Code and Information Technology Act. His counsel argued that the matter was settled and continuing the process would cause undue hardship. The court held that in view of the settlement having been reached, further proceeding would be harassment. The Additional Public Prosecutor opposed it. The court ordered the FIR to be quashed but levied a fine of Rs 1 lakh on Ramvat, which needs to be paid to the Gujarat State Legal Services Authority within two weeks for the order to come into effect

110. Party Cannot Invoke Arbitration After Voluntarily Submitting To Court's Jurisdiction During Proceedings: Gujarat High Court

Case Title: Prabhudas Jesangbhai Patel Versus Vinodbhai Mohanbhai Togadiya

LL Citation: 2024 LiveLaw (Guj) 110

The Gujarat High Court ruled that a party has to seek arbitration even before filing his first statement on the dispute. On the case of Prabhudas Jesangbhai Patel, the respondent was Vinodbhai Mohanbhai Togadiya, who filed response without any reference to arbitration and then sought arbitration in an existing clause. On this, the court considered it too late since it was after the filing of a detailed written statement.

The High Court explained that the timing of when the arbitration request is presented is essential. A party cannot, after participating in court proceedings and submitting a detailed written statement, make a request for arbitration later. Under its supervisory powers, the court declared that the City Civil Court had erred in allowing the late arbitration request. It makes the submission of a statement of claim before filing a request for arbitration practically akin to a waiver of the right to arbitration.

111. Gujarat High Court Quashes FIR Over Offensive Youtube Videos Against Arya Samaj And Its Founder But Imposes ₹50K Fine

Case Title: Yash Vishnudutt Tiwari Versus State Of Gujarat & Anr.

LL Citation: 2024 LiveLaw (Guj) 111

The Gujarat High Court set aside an FIR lodged against Yash Vishnudutt Tiwari on the complaint that he allegedly hurt religious sentiments by putting offensive YouTube videos regarding Arya Samaj. A complaint was lodged by Rajeshbhai Pravinchandra Parekh in November 2023. Justice Nirzar Desai quashed the charges on the ground that the complainant was unwilling to take the case ahead and imposed litigation costs on Rs 50,000 on Tiwari.Counsel for Tiwari submitted that the dispute had been amicably settled and further proceeding would cause hardship. The court agreed with the contention of counsel stating that further proceeding would be nothing but harassment and abuse of process of law. The FIR was quashed to secure the ends of justice.

112. Gujarat High Court Upholds Cancellation Of Student's LLB Degree Due To 'Fraudulent' Graduation Certificate Used For Admission

Case Title: Mehul Sureshkumar Champaneria Versus Veer Narmad South Gujarat University Through Secretary

LL Citation: 2024 LiveLaw (Guj) 112

The Gujarat High Court has upheld the cancellation of an LLB degree after discovering that the petitioner's graduation certificate, used for admission, was fraudulent.

Dismissing an appeal challenging the single judge's order, the division bench, comprising Chief Justice Sunita Agarwal and Justice Pranav Trivedi, affirmed the respondent University's decision to annul the petitioner's LLB results.

113. S.135(1A) Electricity Act | Restoration Of Supply Line Conditional On Deposit Or Payment Of Assessed Amount Or Electricity Charges: Gujarat HC

Case Title: Ms Mousumi Mukherjee D.O Shri Manab Kumar Mukherjee Versus Dakshin Gujarat Vij Company Limited(Bharuch Division) & Anr.

LL Citation: 2024 LiveLaw (Guj) 113

The Gujarat High Court has dismissed a Letters Patent Appeal challenging the computation of assessed electricity charges, emphasising that restoration of electricity supply must be contingent on payment of the assessed amount as per Section 135 (1A) of the Electricity Act, 2003.

The Court observed that the petitioner manipulated the system to restore the electricity supply without full payment of the assessed charges.

114. 12% GST Applicable On Geo Membrane For Waterproof Lining Fabrics, Not 18%: Gujarat High Court Directs Refund Of Excess GST Paid

Case Title: United India Insurance Co. Ltd. Versus Kevalji Lumbaji Harijan(Dabhi) & Ors.

LL Citation: 2024 LiveLaw (Guj) 114

The Gujarat High Court has ruled that the Geo Membrane, a textile fabric used for waterproof lining, is subject to a 12% GST rate rather than the previously applied 18%. The court has directed the GST department to refund the excess 6% GST paid by the petitioner.

The case involved a partnership firm that manufactures Geo Membrane, a type of textile fabric. The firm is registered under the Central and Gujarat Goods and Services Tax Act, 2017. The petitioner contended that Geo Membrane, being a textile product, should be taxed at the rate applicable to textile fabrics. However, the GST department classified the product as a plastic Geomembrane, thus applying an 18% GST rate.

115. "Unscrupulous Litigant": Gujarat High Court Dismisses PIL Kept Pending Without Removing Defects For 4 Yrs, Imposes 50K Cost

Case Title: Sagar Girishbhai Patel v/s State of Gujarat & Ors.

LL Citation: 2024 LiveLaw (Guj) 115

While dismissing a public interest litigation petition (PIL) pertaining to “illegal mining”, the Gujarat High Court on Wednesday imposed a cost of Rs 50,000 on the petitioner for failing to pursue the matter seriously, after noting that the petition was kept pending in the court's registry without removal of defects for nearly four years.

A division bench of Chief Justice Sunita Agarwal and Justice Pranav Trivedi while dictating its order said, “The record of the present PIL which has been filed to agitate the issue pertaining to illegal mining activities in village tavdi district navsari, presents a sorry state of affairs in the manner in which the petition was presented before this court and kept pending in the registry itself”.

116. S.306 IPC | Direct Or Indirect Incitement Required For Abetment To Suicide Conviction, Only Allegations Of Harassment Are Insufficient: Gujarat HC

Case Title: Maheshbhai Dhirubhai Darji Versus State Of Gujarat & Anr.

LL Citation: 2024 LiveLaw (Guj) 116

The Gujarat High Court has quashed the criminal proceedings and FIR against a factory supervisor accused of abetting an employee's suicide.

The court found insufficient evidence of direct or indirect incitement by the accused to the suicide, noting that mere allegations of harassment without positive action proximate to the time of the incident do not justify a conviction under Section 306 of the Indian Penal Code (IPC).

117. Gujarat High Court Dismisses Revenue's Appeal, Upholds ITAT Order Allowing Additional Depreciation U/S 32(1)(iia) For Oil Well Classified As 'Plant & Machinery'

Case Title: Commissioner Of Income Tax (International Taxation And Transfer Pricing) Versus Joshi Technologies International Inc.

LL Citation: 2024 LiveLaw (Guj) 117

The Gujarat High Court has ruled against the revenue's appeal regarding a decision by the Income Tax Appellate Tribunal (ITAT), which had permitted the assessee to claim additional depreciation on an oil well classified as 'plant & machinery' under Section 32(1)(iia) of the Income Tax Act, 1961.

118. Gujarat High Court Rejects Asaram's Son's Plea For Personal Laptop Inside Jail, But Calls Upon Prison Authorities To Embrace Technology

Case Title: NARAYANSAI AASHARAM HARPALANI v/s THE STATE OF GUJARAT & ORS.

LL Citation: 2024 LiveLaw (Guj) 118

Quoting Mahatma Gandhi, Gujarat High Court emphasized the treatment and care in jail houses to be hospital-like environment and urged jail authorities to adopt technology and e-services for inmates. This statement was made while rejecting a request by Narayansai Aasharam Harpalani for personal laptops and other electronic devices being used in jail. His son, Narayansai, is the Asaram Bapu case convict of rape, so he sought these electronic appliances for writing and legal works. The court observed that although vocational training is being provided to the prisoners, Narayansai is not entitled because of his conduct and offense. All prisoners should not be dealt with in the same way, and the court underscored the reformative approach, suggesting controlled internet access for inmates under supervision.

119. Illegal, Unsafe Hoardings Removed By Ahmedabad Municipal Corporation: High Court Disposes PIL, Refuses To Look Into Tender Process

Case Title: Sharma Parvatiben Chimanlal Versus Ahmedabad Municipal Corporation & Ors.

LL Citation: 2024 LiveLaw (Guj) 119

The Gujarat High Court was informed that 84 illegal and unsafe hoardings have been removed from Ahmedabad. Among the more than 2,000 billboards erected illegally, 74 were also erected without permission while 12 are unsafe. The court dismissed a PIL by Sharma Parvatiben Chimanlal regarding the safety of billboards, which raised concerns mainly during the rainy season. It alleged that many hoardings were not within the purview of the Ahmedabad Municipal Corporation under the Gujarat Provincial Municipal Corporations Act, 1949, and the General Development Control Regulations.

The petitioner also raised doubts over the tendering process for installing the hoardings. He claimed that there had been a confusion between the 'Gantry' and 'Unipole' types. However, on these vague claims, the court refused to enlarge the scope of the PIL and declined to probe into the tender conditions further. The division bench, comprising Chief Justice Sunita Agarwal and Justice Pranav Trivedi, held that since the unsafe hoardings have been removed, the PIL has become infructuous.

120. Gujarat High Court Rejects Asaram Bapu's Plea For Suspension Of Life Sentence In Rape Case, Says Challenge To Conviction Will Be Heard In Appeal

Case Title: Ashumal @ Asharam v/s State of Gujarat

LL Citation: 2024 LiveLaw (Guj) 120

The Gujarat High Court rejected the request to suspend Asaram Bapu's life imprisonment order in the 2013 rape conviction. Justices Ilesh J Vora and Vimal K Vyas said that no such errors are evident in the original judgment, and dismissed his appeal grounds at this stage. Asaram pleaded the case against him is false and cited his advancing age and health as ground for suspension of his sentence, which the court brushed aside as irrelevant for that purpose.

The court observed that Asaram was still appealing in Rajasthan and dismissed his application, considering previous misconduct and serious charges. It also cited incidents of attacks on witnesses connected with his cases. The court held that societal concerns outweighed Asaram's individual liberty, thereby dismissing his request for suspension of sentence.

121. Wife Having Extramarital Affair May Not Be Guilty Of Abetting Husband's Suicide: Gujarat High Court Quashes FIR Against Woman, Partner

Case Title: Dr.Rajeshkumar Somabhai Katara, Asst.Professor Microbiology Versus State Of Gujarat & Anr.

LL Citation: 2024 LiveLaw (Guj) 121

The Gujarat High Court has quashed the FIR lodged by a woman's mother-in-law, accusing her and her partner of abetting the suicide of her husband.

The Court observed that even if the contents of the FIR were accepted as true, it could not be established that there was any intention on the part of the accused to abet the commission of suicide by the deceased, who was the husband of the first accused. Consequently, the Court found no mens rea attributable to the accused, thereby ruling out the element of abetment required under Section 306 of the Indian Penal Code (IPC).

The single bench of Justice Diyesh A Joshi observed, “Even for the sake of arguments, if the contents of the FIR are to be accepted as it is, it cannot be said that there was any intention on the part of the applicants to abet the commission of suicide by the deceased, who is the husband of accused No.1 and therefore no mens rea can be attributed. Thus, in the opinion of this Court, the very element of abetment is missing from the allegations levelled in the FIR and in absence of the element of abetment from the allegations, the offence under Section 306 IPC would not be attracted.”

122. Gujarat HC Directs Re-Evaluation Of Results For Court Assistant Exam After Minor Error In OMR Sheets, Orders Rectification Efforts

Case Title: Vishalkumar Kanubhai Patel Versus High Court Of Gujarat

LL Citation: 2024 LiveLaw (Guj) 122

The Gujarat High Court has mandated a reevaluation of the examination results for two candidates who participated in the Assistant exam for the Subordinate Courts of Gujarat. This decision follows the candidates' appeal concerning their performance in the elimination test held in July 2023, after they made a minor but significant error on their OMR answer sheets.

Justice Vaibhavi D. Nanavati has directed that the results be reconsidered, taking into account the candidates' immediate rectification efforts and the minor nature of their mistake.

123. [Espionage Case] Gujarat HC Denies Bail To Ex-Pakistani Citizen Accused Of Transmitting WhatsApp Based Malware To Airforce Personnel

Case Title: Labhshankar Duryodhan Maheshwari Versus State Of Gujarat

LL Citation: 2024 LiveLaw (Guj) 123

The Gujarat High Court has recently rejected the regular bail plea of a man, a former Pakistani citizen who later obtained Indian citizenship, in connection with an alleged espionage case.

A single judge bench of Justice MR Mengdey in its order said, that from the record of the case it appeared that on April 3, 2023, a witness in the matter, "who was working in the Airforce", stationed at the Airforce Station Kargil, Jammu & Kashmir, received a WhatsApp message from an "unknown number", asking him to download an APK file. Unable to download it, the witness forwarded the message to his wife's mobile phone, where it was later discovered that the file contained malware intended to procure secret information about India's armed forces.

124. Gujarat High Court Quashes FIRs Against Three Booked For Creating Public Alarm By Forming Telegram Group Advocating Pay Rise For Constables

Case Title: Kalpesh Vaghabhai Chaudhary Versus State Of Gujarat & Anr.

LL Citation: 2024 LiveLaw (Guj) 124

The Gujarat High Court has quashed criminal charges against three individuals accused of conspiring to incite public panic by allegedly forming a Telegram group to advocate for higher pay and additional service benefits for police constables, after noting that no offence was made out against them in the FIRs.

In doing so the high court said that merely because a message is spread, it cant be said that due to this message, public tranquility is put in peril and fear has been created in the minds of people.

125. No Direct Involvement In Crime: Gujarat High Court Grants Bail To "Child In Conflict With Law" Accused Of Abetting Suicide

Case Title: X v. State of Gujarat & Others

LL Citation: 2024 LiveLaw (Guj) 125

The Gujarat High Court recently granted bail to a 'child in conflict of law' (CCL) accused of allegedly "abetting the commission of suicide" of four deceased persons while observing that he had no direct involvement for the court to "consider criminal culpability".

In doing so the court in its order, also considered the applicability of Section 54 BNS (Abettor present when offence is committed) to the CCL in the present case, a 17-year-old boy.

The provision states that whenever any person, who is absent would be liable to be punished as an abettor, is present when the act or offence for which he would be punishable in consequence of the abetment is committed, he shall be deemed to have committed such act or offence punishable under.

126. 'Police Unable To Detect Offence': Gujarat High Court Transfers 9-Year-Old Probe Of Alleged Sexual Assault, Murder Of Minor Boy To CBI

Case title: X v/s State of Gujarat & Ors.

LL Citation: 2024 LiveLaw (Guj) 126

The Gujarat High Court recently transferred to the CBI a nine year old probe concerning a minor boy who had been allegedly "kidnapped", "murdered" and "sexually assaulted" in 2015, after his father moved a plea seeking transfer of investigation in the case to the central agency.

The court did so after noting that "till date" no suspect/offender had been traced, and it further noted that the police report submitted before it repeated the "same story" as before indicating the police's "inability" to trace the suspect and offender or "properly detect" the offence.

127. Law Passed To Eradicate Human Sacrifice, Evil And "Aghori" Practices: State Tells Gujarat High Court

Case Title: AKHIL BHARTIYA ANDHASHRADDHA NIRMOOL SAMITI & ANR. v/s STATE OF GUJARAT & ORS.

LL Citation: 2024 LiveLaw (Guj) 127

The Gujarat government enacted a new legislation with the intention of wiping out human sacrifice and other inhuman practices for safeguarding citizens. Taking this into account, the court dismissed a PIL brought before it with regard to such unlawful practices. Chief Justice Sunita Agarwal and Justice Pranav Trivedi had sought the government's response after noting the absence of legislation that would curtail such activities.

The new law, known as 'The Gujarat Prevention and Eradication of Human Sacrifice and other Inhuman, Evil, and Aghori Practices Act', was notified in September. The court ordered that the law and its provisions be publicized widely by the government. This PIL was filed by a trust, Akhil Bhartiya Andhashraddha Nirmool Samiti and Ashwinkumar Navalchand Karia, where unlawful tantrik activities were highlighted in the state, and legislation for these to be stopped was brought to the forefront. The court appreciated the petitioners for bringing such an issue into public eye.

128. Mere Delay In Filing Form 10-IC Is Not Detrimental To Reduced Rate Of Tax If Taxpayer Satisfies Conditions Of Sec 115BAA: Gujarat HC

Case Title: V M Procon Pvt Ltd Vs Assistant Director Of Income Tax

LL Citation: 2024 LiveLaw (Guj) 128

Finding that Assessee has satisfied conditions for reduced rate of tax u/s 115BAA, the Gujarat High Court pointed that the Revenue Department should have condoned delay in filing of Form 10-IC instead of rejecting it on technical ground.

Section 115BAA of the Income Tax Act allows domestic companies to utilise the provisions of the section and pay tax at a lower tax rate of 22% plus a 10% surcharge and a 4% education cess.

The Division Bench comprising Justice Bhargav D. Karia and Justice Niral R. Mehta “the petitioner has exercised option merely because in absence of any provision for exercising the option in Column (e) as per the Circular No. 19/2023, the petitioner cannot be deprived of lower rate of tax”. (Para 25)

129. Gujarat High Court Rejects 10-Yr-Old PIL For Ban On Commercial Activities In Manekchowk's Residential Zone In Ahmedabad's Old Walled City

Case title: BHAVIK SHAILESHBHAI SHAH v/s STATE OF GUJARAT & ORS.

LL Citation: 2024 LiveLaw (Guj) 129

The Gujarat High court dismissed a 10 year old PIL to ban the commercial use of residential premises in Manekchowk area of Ahmedabad. The petitioner claimed those premises, used for jewel making, caused pollution, whereas the court found an area to be of a mixed nature, having more of residential and shops usage, and noted that all the steps had been undertaken to ban the unauthorized usage.

The court held that the premise of the plea of the petitioner was based on wrong assumptions that Manekchowk was a totally residential area. The last action taken upon the PIL was in the year 2016. The petitioners had not pursued any further action thereon and therefore dismissed the PIL citing the fact that the relief prayed for cannot be made, and thus, there would be nothing to carry over any interim relief available earlier.

130.Lok Adalat Can Only Dispose Of Settled Cases, If Settlement Does Not Happen Case To Be Sent Back To Court For Disposal: Gujarat High Court

Case Title: SATISHBHAI SHANTILAL MEHTA v/s STATE OF GUJARAT & ANR.

LL Citation: 2024 LiveLaw (Guj) 130

The Gujarat High Court held that the Lok Adalat can deal with a case only insofar as the parties involved in the case have compromised upon. In case of no compromise, the matter must be sent back to the court. The court permitted an appeal against the dismissal of a complaint filed under the cheque bouncing act by a trial court on the ground of non-prosecution. A complaint was dismissed by the trial court while sitting in Lok Adalat. Held, such dismissal was made without jurisdiction as no compromise had been arrived at between the parties. The High Court restored the complaint to its original file for a decision on merits and directed the trial court to expedite the case.

131. Gujarat HC Nixes Revenue Tribunal's "Diametrically" Opposite Orders, Directs Chairman To 'Step Down' Pending Decision On His 'Conduct'

Case Title: GIRIJABEN WD/O SHANKARGIRI & ORS. v/s SHIVLALGIRI @ JAGDISHGIRI UMEDGIRI & ORS.

LL Citation: 2024 LiveLaw (Guj) 131

The Gujarat High Court has ordered the quashing of two contrary orders made by the Revenue Tribunal on the condonation of delay in tenancy on the same set of parties. The Tribunal had given opposite orders for no justification.

Justice Nikhil S Kariel had directed the state's revenue secretary to place the Tribunal's In-Charge Chairman on administrative leave while his conduct was being investigated. The court also ordered delay condonation to be handled uniformly and directed that the Tribunal's Judicial Member should re-hear the pleas within three months. The High Court made it clear that the status quo should be maintained by all parties until a final decision is rendered. The court clarified that its observations were preliminary and not a final judgment regarding the conduct of the Tribunal member

132. Gujarat High Court Disposes Plea For Release Of Man Serving Life Sentence In Haren Pandya Murder Case After State Rejects Remission Application

Case Title: ANAS ABDUL RASHID MACHISWALA v/s STATE OF GUJARAT & ORS

LL Citation: 2024 LiveLaw (Guj) 132

The Gujarat High Court, in its order, had rejected the plea of the 12th accused in Haren Pandya murder, Anas Abdul Rashid Machiswala to release him from jail by terming that the sentence remission application made to the state government had also been rejected. Machiswala had served roughly 14 years of punishment and was granted an additional ten days of parole time by the court to go against the state's judgment.

The case was connected with the attempted murder of VHP leader Jagdish Tiwari and the murder of Pandya in 2003. Although the Gujarat High Court had initially set aside their conviction in the murder conspiracy case, the Supreme Court restored the conviction and sentences in 2019.

133. Mere Error In Judgment Of Diagnosis Not Medical Negligence: Gujarat High Court

Case title: X v Y and Others

LL Citation: 2024 livelaw (Guj) 133

The Gujarat High Court dismissed a challenge to the order of a civil court that rejected a couple's suit for compensation against the alleged medical negligence by a doctor, who they stated led to their child's death. It concluded that mere error in diagnosis amounts to no medical negligence, and substantial evidence is a pre-requisite.

The parents stated their child was wrongly diagnosed as having tuberculosis instead of having kidney stones. In dismissing the appeal, the court remarked that there was no proof that the drugs administered had caused the child's death and that there was insufficient medical evidence brought forth to prove negligence.

134. Every Case Where A Man Fails To Marry A Woman Despite Promise Of Marriage Not Rape U/S 376 IPC: Gujarat High Court

Case Title: MARSHALL AMUBHAI VADARIYA Versus STATE OF GUJARAT & ANR.

LL Citaion: 2024 livelaw (Guj) 134

Gujarat High Court quashed FIR under rape against a person for allegedly luring into a physical relationship with assurance of marriage. The High Court observed that not all failed promises of marriage amounted to rape under Section 376 IPC. A promise cannot be said to result in rape unless it has been proved that the said promise was made without intent and solely for the reason that the woman gave the same. The woman claimed that the man intended to marry her but cancelled when she became pregnant with him.

However, his DNA test proved he wasn't the biological father. The court observed that after this incident, she went ahead and married another fellow and did not bother further with the case. The court clarified that there is a difference between the promise made and the one that was broken, further adding that the intention is what matters. Since DNA testing proved that the accused was not the father, the court quashed all the FIR and related processes

135. Gujarat High Court Flags Arbitrator Bias, Confirms Setting Aside Arbitral Award On Grounds Of Patent Illegality

Case Title: Sentinel Properties Private Limited vs. Legal Heir of Deceased Atul Dhirajlal Amin Viral Atulbhai Amin s/o Late Atulbhai Amin

LL Citation: 2024 LiveLaw (Guj) 135

The Gujarat High Court held that a sale of agricultural land by an agriculturist to a non-agriculturist is invalid and void in the absence of permission from the Collector under Section 63 of the Gujarat Tenancy Act, thereby making such agreements dependent upon getting this permission and being unenforceable in the absence of acquisition. In the case of Sentinel Properties, the arbitrator had initially ruled for the sale, but the civil court set aside that award, pointing to statutory provisions and potential bias because of the arbitrator's failure to disclose his relationship with a key stakeholder in the claimant company. The court observed that the claim for specific performance is time-barred under Article 54 of the Limitation Act because the applicant did not get the required permissions within the time.

It further raised the issue of lack of disclosure by the arbitrator and thereby doubts regarding impartiality. The High Court underlined that judicial intervention into the arbitral awards is circumscribed and ought to be on grounds of breach of public policy or patent illegality. The present issues led the court to hold the order setting aside the award proper and reject the appeals.

136. Prosecution Could Not Show Unbroken Link Between Accused And Crime, Cant Convict On Mere Suspicion: Gujarat HC Acquits Man In Murder Case

Case title: Mukeshbhai Mohanlal Saragra V/S State Of Gujarat

LL Citation: 2024 LiveLaw (Guj) 136

While acquitting a man convicted in a murder case, the Gujarat High Court said that prosecution could not establish an "unbroken" link between the man and the crime, adding that nobody can be convicted on a mere suspicion however strong it may be.

A single judge bench of Justice Divyesh A Joshi in its judgment observed, "No doubt, a family has lost its loved one in the present case, but the pivotal issue remains as to whether the totality of the circumstances unerringly point a finger at the appellant accused as the real culprit and none else. The circumstances indicated by the learned APP do create a suspicion against the appellant-accused but the point is whether those circumstances would be sufficient to hold that he was guilty of this crime".

137. Gujarat HC Pulls Up GST Authority Over “Cryptic” SCN For Cancelling Registration Despite 2022 Directions

Case title: M/S. Gayatri Steel Company Vs. The Union of India & Ors.

LL Citation: 2024 LiveLaw (Guj) 137

The Gujarat High Court on Friday criticized the GST authorities over their failure to comply with two years old guidelines issued by it in Aggrawal Dyeing & Printing vs. State of Gujarat (2022) for issuance of reasoned show cause notices (SCN) for cancellation of GST registration.

138. Gujarat High Court Upholds Award Passed By Industrial Tribunal Based On Principle Of 'Equal Pay For Equal Work'

Case title: Hindustan Chemicals Company Versus Cyanides And Chemicals Karmachari Sangh & Anr

LL Citation: 2024 LiveLaw (Guj) 138

A division Bench of the Gujarat High Court comprising of Justices A S Supehia and Mauna M Bhat of the Gujarat has held that if employees who perform similar duties as their colleagues aren't given benefits such as allowances attached to a pay structure, it will be discriminatory and against the principle of 'equal pay for equal work'.

139. Assessing Officer Can't Issue Reassessment Notice On Mere 'Change Of Opinion' About Material Already Available At Time Of Scrutiny: Gujarat HC

Case Title: Hareshkumar Bhupatbhai Panchani v. Income Tax Officer

LL Citation: 2024 LiveLaw (Guj) 139

The Gujarat High Court has reiterated that an Assessing Officer under the Income Tax Act 1961 cannot issue notice for re-assessment of income under Section 148, on mere “change of opinion” on the material which was already furnished by the assessee at the time of scrutiny under Section 143(2).

Division bench of Justice Bhargav D. Karia and Justice Niral R. Mehta observed, “In our considered opinion, the assessee– petitioner at the time of filing the original return and thereafter in the scrutiny, has already furnished the requisite details…Thus, in our view, the Assessing Officer forming his opinion on the material already available on record and/or the material which were already considered by the then Assessing Officer, is nothing but a change of opinion.”

140. Supreme Court's Directions On Police Reform 'Fallen On Deaf Ears': Gujarat High Court On Alleged Police Brutality Against Senior Citizen

Case Title: Rajesh Hastimal Shah V/S State Of Gujarat & Ors.

LL Citation: 2024 LiveLaw (Guj) 140

Directing the Gujarat government to ensure proper functioning of State Police Complaints Authority (GSPCA) in a case concerning alleged police brutality meted out to a senior citizen, the Gujarat High Court said that the Supreme Court's directions on police reforms, misuse of power has "fallen on deaf years" despite being passed over a long passage of time.

Referring to the Supreme Court's 2006 decision in Prakash Singh v UOI a single judge bench of Justice Hasmukh D Suthar in its order said, "At this stage, it would not be out of place to take note of the fact that though the Hon'ble Apex Court has given directions in the case of Prakash Singh with regard to police reforms and even otherwise there is a provision of section 147 of the Gujarat Police Act, 1951, misuse of police powers are widespread and day in and day out number of complaints being received against the behavior of police personnel".

141. Whether Girl Wants To Terminate Pregnancy Or Give Birth Is 'Purely Her Wish': Says Gujarat High Court, Permits Father To Withdraw Plea

Case Title: X vs State of Gujarat

LL Citation: 2024 LiveLaw (Guj) 141

While hearing a man's plea seeking termination of his minor daughter's 25 week pregnancy, the Gujarat High Court orally said on Wednesday that the girl's consent was required before termination and her parents cannot force her to terminate the pregnancy.

The court thereafter permitted the father to withdraw the petition and disposed of the matter. The petition was filed seeking termination of pregnancy on the ground that the 16 year old girl was a rape victim coming from the very lower strata of the society.

142. No Explanation Why Complainant Did Not Approach Authorities For 3 Years: Gujarat HC Orders No Coercive Action Against Sexual Assault Accused

Case title: Ranjitsinh Nagjibhai Mori v/s State of Gujarat & Anr.

LL Citation: 2024 LiveLaw (Guj) 142

While staying coercive action against an accused in an alleged rape case, the Gujarat High Court in its interim order noted that no explanation was given in the FIR on why, for three years, the complainant had not approached a higher police authority regarding the alleged physical harassment meted out to her by the accused, who was working in the police department.

Observing that the matter requires consideration, a single judge bench of Justice Nirzar S Desai in its September 25 order said, "Having heard the learned Advocates on both the sides and having perused the material available on the record, i.e. the photographs of the petitioner with the victim complainant as well as the Whatsapp chats between them, so also considering the fact that there is no explanation given in the impugned FIR, as to why the complainant did not make any complaint to any higher police officer or to any of the officials at her bank about the mental and physical harassment meted out by the petitioner for the period of about three years, the matter would require consideration".

143. 15 Years Later, Gujarat High Court Reverses Husband's Acquittal On Abetment Of Suicide And Cruelty To Wife, Upholds Her 'Dying Declaration'

Case Title: State of Gujarat vs Chaganbhai Kaliyanbhai Bhabhor

LL Citation: 2024 LiveLaw (Guj) 143

The Gujarat High Court overturned a 15-year-old judgment of the trial court that had acquitted a husband for his alleged cruelty and abating his wife's suicide. The court relied on the wife's dying declaration while holding that the lack of endorsement by a medical officer on her mental fitness did not make the declaration inadmissible. She had alleged the husband was cruel to her and suspected her character as well.

In such scenario, she set herself to fire. She spoke in the police and magistrate quarters before she succumbed 22 days later. While the trial court had let off the husband, which the High Court felt that was an error. The High Court further noted that the statements are credible and point towards the guilt of the husband. The court observed that harassment and cruelty by the wife's husband were indicated in the statements of the wife. Thus, the High Court quashed the acquittal order of the trial court and issued a notice to the husband for sentence for his offenses.

144. Gujarat High Court Grants Bail To 5 In Vadodara Boat Capsize Incident

Case Title: Pareshbhai Ramanlal Shah v/s State of Gujarat and Batch

Citation: 2024 LiveLaw (Guj) 144

The Gujarat High Court granted bail to five men in connection with a tragic boat capsize in Vadodara's Harni Lake, which led to the deaths of 12 children and two teachers in January 2024. The accused, including partners and staff from Kotia Projects and its subcontractor Dolphin Entertainment, were involved in running the boating activity. The court noted that the Vadodara Municipal Corporation (VMC) had recommended safety measures but failed to ensure they were followed, and VMC officers were not investigated for potential negligence. Observing that a trial with 433 witnesses may take time, the court ruled it reasonable to release the five on bail while clarifying that its preliminary observations should not influence the final trial outcome.

145. Merely Being Caretaker Of Society Doesn't Attract Vicarious Liability For Non-Deposit Of Provident Fund: Gujarat HC Quashes FIR

Case Title: I C Mahida – M.D. of Surat District Co-op Bank Ltd v/s State of Gujarat & Ors.

Citation: 2024 LiveLaw (Guj) 145

The Gujarat High Court quashed an FIR against three men accused of not depositing employee provident funds for a society. Justice Hasmukh D Suthar ruled that merely being on the society's Custodian Committee doesn't make them automatically liable under the law. For them to be responsible, the complainant would need to prove they managed the society's daily operations, which was not shown. The court found that the three men were caretakers, not full-time employees, and had no malicious intent.

146. Prima Facie Appears To Be 'Consensual' : Gujarat High Court Grants Bail In Case Under Section 377 IPC

Case Title: X vs State of Gujarat

Citation: 2024 LiveLaw (Guj) 146

The Gujarat High Court granted bail to a 22-year-old man accused under IPC Section 377 in a case filed by a 64-year-old man, noting the relationship seemed consensual. Referring to the Supreme Court's 2018 ruling decriminalizing consensual same-sex relations, Justice Hasmukh D Suthar observed no evidence of extortion or harm as alleged under other sections. With the investigation being complete and the man having no criminal history, the court allowed bail. The plea argued the younger man had loaned the complainant money, and, after requesting repayment, faced false accusations. The Court observed that there was no sufficient evidence to show the alleged extortion and the relationship seemed consensual. The court then directed that its observations are preliminary and should not impact the trial.

147. Gujarat HC Rejects Insurer's Claim That 33-Year-Old Accident Was Murder, Says Investigating Officer's Report To Magistrate Not 'Gospel Truth'

Case Title: New India Assurance Co. Ltd. Through v/s Ramrul @ MunnaLokane Mina & Ors

Citation: 2024 LiveLaw (Guj) 147

The Gujarat High Court dismissed an appeal by an insurance company challenging compensation awarded to the families of two men killed in a 1991 road accident. The company claimed it was a murder, not an accident, based on a report suggesting the men were poisoned. However, Justice J.C. Doshi noted that the company provided no evidence beyond the report and did not examine witnesses to support the murder claim. The court emphasized that compensation under the Motor Vehicles Act applies to incidents "arising out of the use of a motor vehicle" and found no proof the deaths were intentional. As a result, the insurance company's appeal was rejected, and the compensation stands.

148. Father-In-Law Contributing To Husband's Growth To Help Save Daughter's Marriage Not Cruelty Sans Contrary Evidence: Gujarat High Court

Case Title: X v/s Y

Citation: 2024 LiveLaw (Guj) 148

The Gujarat High Court rejected a man's divorce plea based on alleged cruelty by his wife, ruling that there was no evidence of interference by her father that could be considered "cruelty." The man had claimed that his in-laws pressured him to return to Surat and interfered in family matters, causing marital strain. However, the court noted that the father-in-law's support was for the family's welfare and didn't amount to interference. Allegations from both sides, including claims of gambling and harassment, were not severe enough to justify divorce. Observing that the marriage's breakdown didn't automatically constitute cruelty, the court upheld the lower court's decision, dismissing the husband's appeal.

149. Gujarat High Court Grants Bail To BJP MLA's Son Booked Under Atrocities Act

Case Title: Jyotiradityasinh @ Ganesh Jayrajsinh Jadeja (Garasiya Darbar) & Ors. v/s State of Gujarat & Ors.

Citation: 2024 LiveLaw (Guj) 149

The Gujarat High Court granted bail to BJP MLA Geetaba Jadeja's son, Ganesh Jadeja, who had been in custody since June 2024 for charges under the Atrocities Act, Arms Act, and IPC, including abduction and assault of an SC community member. Previously denied bail by the Sessions Court, Ganesh's appeal was supported by a certificate showing the injuries to the complainant were minor. Justice MR Mengdey noted that Ganesh was unlikely to flee, referencing Supreme Court guidelines on bail. The court imposed conditions, including restricting the appellants from entering the district where the FIR was filed, and required them to declare their immovable assets. The trial court may issue a warrant if these conditions are violated.

150. Industrial Tribunal's Findings On Employee's Alleged Misconduct Without Taking On Record Inquiry Report Not Sustainable: Gujarat High Court

Case Title: Rajkumar Sitaldas Keswani v/s General Manager & Ors.

Citation: 2024 LiveLaw (Guj) 150

The Gujarat High Court observed that the Industrial Tribunal cannot assess the fairness of disciplinary action against an employee if the inquiry officer's report is missing. The case involved an employee of Western Railways who appealed the order of the single bench that upheld the disciplinary action in the absence of inquiry report. The Division Bench, led by Justices A.S. Supehia and Gita Gopi, decided the case should be sent back to the Tribunal to review the inquiry officer's findings, asking for a decision within four months since the issue dates back to 2005.

151. Material Not Sufficient To Prove That Activities Harm 'Public Order': Gujarat High Court Sets Free Man Detained For Being A "Bootlegger"

Case Title: Alpesh S/O Arvindbhai Barot Through Dharmishta Alpeshbhai Barot v/s State of Gujarat & Ors

Citation: 2024 LiveLaw (Guj) 151

The Gujarat High Court overturned a detention order issued by Ahmedabad's Police Commissioner against Bhanabhai Babubhai Solanki, who was accused of bootlegging under the Gujarat Prevention of Anti-social Activities Act, 1985. The court found insufficient evidence to prove that Solanki's actions threatened public order. Justices Ilesh J. Vora and S.V. Pinto ruled that a prohibition case alone did not justify preventive detention, and they ordered Solanki's immediate release, noting that the police had not adequately demonstrated that his alleged activities posed a public order risk.

152. Gujarat HC Rejects PIL To Hold Bypolls For Vacant Visavadar Constituency Seat After MLA Bhupendrabhai Bhayani's Resignation

Case Title: Kailashbhai Gobarbhai Savaliya v/s Election Commission of India & Ors.

Citation: 2024 LiveLaw (Guj) 152

The Gujarat High Court dismissed a public interest petition seeking a directive for the Election Commission to announce bye-elections for the Visavadar Assembly seat, left vacant after MLA Bhupendrabhai Bhayani's resignation in December 2023. The court, led by Chief Justice Sunita Agarwal and Justice Pranav Trivedi, noted that a pending election petition by a losing candidate contested the original election result, meaning bye-elections couldn't proceed until this issue was resolved. The court also clarified that the Election Commission and State Government have no control over election petition timelines and dismissed the plea, stating no directive could be issued under the current circumstances.

153. Gujarat High Court Quashes Overtime Wage Award To Surat Fire Brigade Employees; Evidence Found Insufficient

Case Title: Surat Municipal Corporation v/s The Secretary, Sudhrai Majdoor Union (Lal Vatva)

Citation: 2024 LiveLaw (Guj) 153

The Gujarat High Court overturned an Industrial Tribunal decision that ordered the Surat Municipal Corporation to pay overtime to fire department employees for 12-hour shifts worked from 2001 to 2017. The court, led by Justices A.S. Supehia and Gita Gopi, found no clear evidence that employees consistently worked beyond the 12-hour shifts, which were set with mutual agreement and included benefits like rent-free housing and allowances. Citing a Supreme Court ruling, the court also held that the Minimum Wages Act did not apply, as the employees earned above minimum wage. Thus, the appeal was allowed, and the order was dismissed.

154. Why Publicize Petition? Gujarat High Court Asks As Journalist Mahesh Langa Withdraws Challenge To Remand In GST "Fraud" Case

Case Title: Maheshdan Prabhudan Langa v State of Gujarat and Anr.

Citations: 2024 LiveLaw (Guj) 154

Journalist Mahesh Langa, a Senior Assistant Editor at The Hindu, withdrew his petition from the Gujarat High Court challenging a 10-day police remand in a GST fraud case. Justice Sandeep Bhatt allowed the withdrawal but questioned why the case had received so much publicity. The court expressed concern over the media attention, emphasizing that judicial matters should proceed without external influence or “hue and cry.” Langa had initially appealed the October 9 magistrate's order for police custody, facing charges of cheating, forgery, and using forged documents.

155. S. 119(2)(b) Income Tax Act | Gujarat HC Directs Commissioner To Avoid Pedantic Approach, Condone One Year Delay In Filing Return

Case Title: Nirzari Amitbhai Mehta v. Pr. Commissioner Of Income Tax-1 Or His Successor

Citation: 2024 LiveLaw (Guj) 155

The Gujarat High Court recently granted a woman's request to condone a delay of over a year in filing her income tax return, criticizing the tax authority's overly technical approach in denying her application under Section 119(2)(b) of the Income Tax Act which allows the CBDT to permit tax relief despite missed deadlines in cases of genuine hardship. The woman argued that the delay was unintentional and she should not lose her rightful refund. Referring to similar judgments, the court emphasized that authorities should prioritize fairness over strict technicalities. It ordered the Income Tax authority to reconsider her case within 12 weeks.

156. Assessee Who Forgot To Claim 'Long Term Capital Loss' In Income Tax Return Can Seek Revision U/S 264: Gujarat High Court

Case Title: Surat Trade and Mercantile Limited v/s Principal Commissioner of Income Tax Surat 1 & Anr.

Citation: 2024 LiveLaw (Guj) 156

The Gujarat High Court recently permitted a taxpayer, who missed claiming a 'Long Term Capital Loss' in their tax return, to file a revision under Section 264 of the Income Tax Act. Justices Bhargav D. Karia and Mauna M. Bhatt emphasized that the Income Tax Commissioner must evaluate such revision requests based on their merits. The taxpayer had sought revision due to an oversight in filing the return, but the Principal Commissioner initially rejected it, stating the claim could not be reconsidered post-assessment. The High Court directed the Commissioner to reassess the claim within 12 weeks, allowing the taxpayer to provide necessary documents.

157. Credit Cannot Be Blocked In Electronic Credit Ledger If Sufficient Balance Not Available: Gujarat High Court

Case Title: PMW Metal and Alloys Pvt. Ltd. v. Union Of India & Ors.Citation: 2024 LiveLaw (Guj) 157

The Gujarat High Court ruled that if there is no sufficient balance in an electronic credit ledger, it cannot be blocked. Justices Bhargav D. Karia and Niral R. Mehta addressed a case where an assessee's Input Tax Credit (ITC) of ₹2.44 crore was blocked, resulting in a negative balance. The court noted that blocking ITC under Rule 86A of the GST Rules requires available credit. Referring to a prior case, Samay Alloys India Pvt. Ltd. v. State of Gujarat, the bench stated that cross-utilization of credits between CGST and SGST isn't allowed. The bench allowed the petition and directed the department to withdraw the negative block of the Electronic Credit Ledger.

158. S. 68 Of Income Tax Act Not Attracted When There Is No Unexplained Amount In Bank Statement: Gujarat High Court

Case Title: Amee Mahasukhlal Parekh as Lr of Late Mahasukhlal Navnidhlal Parekh v. Income Tax Officer Ward 1(1)(1) Or His Successor

Citation: 2024 LiveLaw (Guj) 158

The Gujarat High Court ruled that there was no income escapement by the assessee since there was no unexplained amount in the bank records. Justices Bhargav D. Karia and Mauna M. Bhatt noted that the ₹3.25 crore in question, related to a loan given and repaid in 2015, had been fully accounted for and did not meet the criteria for unexplained cash credits under Section 68 of the Income Tax Act. The court found that the reassessment notice issued under Section 148 was unjustified and allowed the petition, dismissing the claim of income escapement.

159. Notice Issued U/S 148A(B) Of Income Tax Act Against Dissolved Firm Is Not Valid: Gujarat High Court

Case Title: Nathalal Hemabhai Patel (Proprietor Of M/S Patel Govindbhai Somabhai And Co.) v. Income Tax Officer, Ward 1, Mehsana

Citation: 2024 LiveLaw (Guj) 159

The Gujarat High Court ruled that a notice issued under Section 148A(b) of the Income Tax Act to a dissolved partnership firm is invalid. In this case, the Assessing Officer issued a notice and order to the firm, even though it had already been dissolved. The court agreed with the firm's argument that proceedings couldn't be initiated against a dissolved entity, especially after the firm informed the department about its dissolution. As a result, the court quashed the notice and order.

160. Mentioning Proposed Penalty In Declaration Under SVLDR Scheme Not Incorrect: Gujarat HC

Case Title: Ultratech Cement v. Union of India

Citaiton: 2024 LiveLaw (Guj)160

The Gujarat High Court ruled that the Sabka Vishwas Scheme (SVLDRS) can be applied to any show cause notice (SCN) related to penalties or late fees, even if it is still under review or appeal. In this case, Ultratech Cement received an SCN proposing a penalty of over Rs. 20 crore for wrongfully taking CENVAT credit. They filed a declaration under the SVLDRS, but the Deputy Commissioner rejected it, claiming the penalty amount was not finalized. The High Court disagreed, stating that the SVLDRS applies to any SCN, even if the penalty has not been confirmed yet.

161. 'Serious Misconduct': Gujarat HC Declines Plea By Govt Officer Debarred From Taking Class-I Officer's Exam For 'Misbehaving With Invigilator

Case Title: Vaishali Gagjibhai Variya vs Gujarat Public Service Commission

LL Citation: 2024 LiveLaw (Guj) 161

The Gujarat High Court rejected a plea by a government ocer debarred from the Gujarat Public Service Commission (GPSC) for alleged misconduct during a preliminary exam. It was alleged that she violated the protocols of the preliminary exam and misbehaved with the invigilator and a police constable. The court called her conduct serious and unsuitable for a Class-I ocer. She argued that she got confused between the nal bell and the warning bell and continued answering questions, which led to an argument. Despite apologizing, GPSC debarred her from the main exam. The court observed that she admitted guilt and the leniency of the decision of GPSC, hence dismissed her plea.

162. Gujarat High Court Grants Bail To Alleged Nepali Citizen Booked For Forging Indian Passport By Using ID Of Another

Case Title: Jagat Bahadur Deviram Aitaram Dalami v/s State of Gujarat

Citation: 2024 LiveLaw (Guj) 162

The Gujarat High Court granted regular bail to a man, allegedly a Nepali citizen, who was accused of forging an Indian passport using fake documents. The court emphasized that bail is the rule, and jail should be the exception, noting that prolonged pre-trial detention could violate personal liberty under Article 21 of the Constitution.

The man had been in jail since June, and the investigation was complete with a charge sheet filed. The court considered his clean record, the fact that nothing further needed to be recovered and that he was earning his livelihood in India. The court granted him bail with conditions, including a Rs 25,000 bond, a local surety, surrendering his passport, and providing personal details to the court and police.

163. GST Rate On Bricks With Less Than 90% Fly Ash Content To Be Charged At 5% Instead Of 18%: Gujarat High Court Clarifies

Case Title: M/s Shree Mahalaxmi Cement Products Through Its Director Mr Dipakkumar Ramjibhai Patel vs State of Gujarat & Ors.

Citation: 2024 LiveLaw (Guj) 163

The Gujarat High Court ruled on September 25 that fly ash bricks and blocks with less than 90% fly ash content should be taxed at 5% GST, not 18%, as previously stated by the Advance Ruling Authority. The court clarified that the 90% fly ash content rule applies only to fly ash aggregates, not bricks or blocks.

Fly ash bricks, which are eco-friendly and cost-effective, were initially taxed at 12%, but in 2017, the rate was reduced to 5%. The petitioner, who manufactures fly ash bricks, challenged the ruling that applied an 18% GST to their bricks. The court referred to a 2022 clarification stating that the 90% fly ash content requirement for lower tax rates only applies to aggregates, not bricks or blocks.

The court quashed the previous orders and confirmed that the petitioner's products are subject to the 5% GST rate.

164. Gujarat High Court Quashes Chargesheet Against Govt Official For Renewing Passport Without NOC, Deems It "Administrative Lapse"

Case Title: Charu Narendrabhai Bhatt vs. State of Gujarat

Citation: 2024 LiveLaw (Guj) 164

The Gujarat High Court quashed a charge sheet against Charu Bhatt, a former Director of Accounts and Treasury, who was accused of renewing her passport in 2013 without obtaining a No Objection Certificate (NOC) from the State Government. The court found that this act did not constitute "misconduct" under the Gujarat Civil Services (Conduct) Rules, 1971, as it was a minor administrative lapse, not a serious violation.

The court also noted the 8-year delay in issuing the charge sheet, which suggested a personal vendetta, and referenced a previous Supreme Court case to support its decision. Since the renewal did not reflect a lack of integrity or duty, the charge sheet was deemed invalid. The court awarded Rs. 10,000 as costs and granted the State the option to recover the amount from the responsible officer.

165. Cash Canteen Subsidy Qualifies As Cash Value Of Food Concession And Is Included In Dearness Allowance: Gujarat High Court

Case Title: IPCL Employee Association (Bhartiya Majdoor Sangh) vs Reliance Industries Ltd.

Case Citation: 2024 LiveLaw (Guj) 165

Shailesh Anilkumar Amin & Anr. vs Gujarat Metro Rail Corporation (GMRC) Ltd.

The Gujarat High Court ruled that Reliance Industries' ₹475 monthly cash canteen subsidy qualifies as part of dearness allowance under Explanation 1 to Section 6 of the Employees Provident Fund Act, requiring provident fund (PF) contributions. The Court held that the subsidy, linked to the cost of living, is equivalent to the “cash value of any food concession,” though not part of basic wages. It overturned a prior ruling and upheld the PF Commissioner's 1998 order, directing Reliance to deduct PF contributions on the subsidy and settle arrears within three months.

166. Award In Which Serious Allegations Of Fraud Are Not Decided Must Be Set Aside On Grounds Of Patent Illegality: Gujarat High Court

Case Title: Shailesh Anilkumar Amin & Anr. vs Gujarat Metro Rail Corporation (GMRC) Ltd.

Case Citation: 2024 LiveLaw (Guj) 166

The Gujarat High Court ruled that an arbitral award can be set aside if serious fraud allegations about the arbitration agreement's validity are not addressed. The case involved a lease dispute where Metro Link Express allegedly violated terms by not vacating the property or paying rent.

Despite there being a claim of fraud in the lease, the Arbitrator did not pay attention to these issues and overstepped the jurisdiction by delegating the matter of fixing rent to a third party.

The court then highlighted that the claims regarding fraud must be examined as they can invalidate the arbitration agreement. The Court found the award invalid and violation to the Contract Law. The Court set aside the arbitral award and the order of the Sessions Court.

167. Requirement Of Serving Notice On Other Party For Appointment Of Arbitrator Is Dispensed With In Statutory Arbitration: Gujarat High Court

Case Title: M/S Konnecting India & Ors vs The Kalupur Commercial Co. Op Bank Ltd. & Anr.

Case Citation: 2024 LiveLaw (Guj) 167

The Gujarat High Court dismissed the first appeal challenging the arbitration award for a loan of Rupees 750 lakhs default. The applicants contended that the arbitrator was appointed in an unfair and biased manner relying upon the Supreme Court ruling that held unilateral appointments are prohibited. The Court clarified the arbitration was under Multi State Co-operative Societies Act and not commercial arbitration. The Court observed that there was no evidence of bias in the arbitral order. The Court then rejected the appeal.

168. No 'Illegal' Detention: Gujarat High Court Rejects Pakistani Father's Plea For Custody Of Minor Son Brought To India By Mother

Case Title: Kurbuddin Inayat Mithiborwala Poa of Aamir Ali Asghar vs State of Gujarat & Ors

Case Citation: 2024 LiveLaw (Guj) 168

The Gujarat High Court rejected a Pakistani Man's Habeas Corpus plea for custody of his 4-year-old son whose lives with his mother in India. The Court found no evidence of an illegal detention or harm towards the welfare of the child and did not entertain the claims of the father about nationality, culture and values. The Father argued that the mother brought the child unlawfully too India and isolated him from his culture. The Father prayed before the Court for the custody his son and to take him to Pakistan. However, the Court observed that his biological mother has the custody and observed that mere assertion that the minor is illegally detained cannot be considered.

169. 2002 Sabarmati Express Burning Case: Gujarat High Court Rejects Temporary Bail Of Convict For Father's Treatment

Case Title: Faruk Mohmmad Bhana Through Imran Faruk Bhana vs State of Gujarat & Anr.

Case Citation: 2024 LiveLive 2024 (Guj) 169

The Gujarat High Court dismissed a petition for temporary bail by a man convicted in the 2002 Sabarmati Express train burning case. The man sought bail in order to attend to some medical care for his ailing 95-year-old father, who has had kidney problems. However, Justice Sanjeev J Thaker rejected the plea. The court noted that other family members could take care of the father and that the man had just been granted temporary bail. The court relied on his life imprisonment sentence under Section 302 of the IPC in its decision.

170. Gujarat High Court Issues Guidelines For Medical Board To Follow While Forming Opinion Of Termination Of Pregnancy

Case Title: XYZ Through Her Father v/s State of Gujarat & Anr.

Case Citation: 2024 LiveLaw (Guj) 170

The Gujarat High Court allowed a 16-year-old rape victim to terminate her 24 weeks pregnancy taking note of her physical and mental health. Justice Sanjeev Thaker emphasized on the victim's wellbeing and issued guidelines for the medical practitioners to assess the emotional and physical effect of pregnancy in similar cases. The father of the victim who prayed for the termination argued that such pregnancy would cause his daughter trauma and social stigma. The Court allowed the victim to undergo the procedure for termination by following the conditions laid down ensuring the care and assistance to be provided by experts during and post the operation. The Court then directed the state to cover the medical expenses and disposed of the petition with instructions to take necessary actions.

171. Gujarat High Court Enlarges Man Booked In 2013 Sabarmati Prison Break Attempt Case On Regular Bail

Case Title: Saquib Nisar @ Saquib Nisar Ahmed Shaikh v/s State of GujaratLL Citation: 2024 LiveLaw (Guj) 171

The Gujarat High Court granted regular bail to Saquib Nisar Shaikh, accused in the 2013 Sabarmati prison break attempt observing that he has been in jail for 10 years with so sign of trial to be conducted in near future. Justice Desai noted that the co-accused had also been granted bail by this court and the Apex Court, relying on the principle of parity, the court found it fit to release him on bail with the execution of a bail bond and to follow the conditions laid down by the court for his release.

172. Employee's Right To Promised Pay Scale Benefits Can't Be Negated By Administrative Delays: Gujarat HC

Case Title: The Work Assistant Association PWD Road and Building Department v. State of Gujarat & Anr.

Case Citation: 2024 LiveLaw (Guj) 172

The Gujarat High Court ruled that the State must grant higher pay scales to Work Assistant's cadre members based on their years of service. The Court found that the State recovered the salaries previously granted to the workers in an unlawful manner. The petitioners argued that despite the Government Resolution promising higher pay scales, it was never implemented. The state then contented that the promotion depends on vacancies and that there was a delay in filing the petition. The Court then held that the delay doesn't not invalidate the claim of the petitioner and the salary recoveries were not justified and violated government policy. The Court allowed the Petition and ordered the state to grant the petitioner higher pay scale based on their term of service.

173. Anganwadi Workers Perform Onerous Statutory Duties, Not Considering Them As Part Of State Civil Services Is Discriminatory: Gujarat HC

Case Title: Adarsh Gujarat Anganwadi Union & Ors. v/s State of Gujarat

Case Citation: 2024 LiveLaw (Guj) 173

The Gujarat High Court directed that Anganwadi Workers (AWWs) and Helpers (AWHs), though not official part of the State Civil Services, should still be considered as regular workers in view of their importance to the statutory mandates under the Right to Education Act (RTE) and the National Food Security Act (NSF). The Court held that not recognizing them as employees, not paying them a minimum wage, was unequal treatment under the Indian Constitution, which guarantees everyone the right to equality. The Court underlined the fact that AWWs and AWHs do critical and diverse work such as teaching, coordination, and management of public health programs. They put in long hours and are burdened with work, but get miserably low wages which is below the minimum wage. The Court ordered the State and Central Governments to develop a policy to regularize AWWs and Give the AWHs the status of government employee and offer them proper pay scale and all benefits, policy to be finalized within six months and in the meanwhile, minimum wage to be provided to the petitioners.

174. Certified Copy Not Necessary To File GST Appeal, Order Downloaded From Site Enough: Gujarat High Court

Case Title: Venus Macro Prints Pvt. Ltd. v/s State of Gujarat

Case Citation: 2024 LiveLaw (Guj) 174

The Gujarat High Court quashed an order by a tax authority that had rejected a GST appeal on the ground that the petitioner failed to submit a certified copy of the order. According to the Court, where an order is available on a common portal, a certified copy is not required as the Appellate Authority can access it directly. The Court noted that requirement of physical certified copies to determine its authenticity is “regressive” in this day and age.

The petitioner contended that the amendment of December 2020 in GST Rules that allowed self-certified certified copies if the same was available on the portal. The Court relied on the amendment and noted that it was applicable retrospectively. The Court set aside the order of rejection by the Appellate Authority and directed that it be re-admitted with a decision being taken afresh within 12 weeks. The Court observed that the decision was to be taken by the Appellate Authority.

175. Transport Rules Places Onus On Transporter To Pay For Excise Escort When Moving Alcohol Through The State: Gujarat High Court

Case Title: Pernod Ricard India Private Limited Through Rajendra Ramdas Deshmukh & Anr. v/s State of Gujarat & Anr.

Case Citation: 2024 LiveLaw (Guj) 175

The Gujarat High Court quashed an FIR against the petitioner in a case where a truck carrying Royal Stag Whisky overturned in Vapi Gujarat. The FIR was a registered for violation of The Gujarat Prohibition Act and Transport Rules, wherein it was also alleged that excise escort was not taken for such consignment. Under Rule 10 of the Gujarat Through Transport Rules, it is the responsibility of the transporter to arrange and pay for the excise escort. The consignor is not responsible. As Manshi Logistics had not arranged the escort, the Court held that the petitioner cannot be penalised for the mistake of the transporter. The Court further added that the petitioner did not wilfully violate the Gujarat Prohibition Act, and there is no such wrongdoings proved by the FIR. Referencing a Supreme Court decision, the Court stated, "Continuation of such a prosecution would amount to throwing away of precious judicial time as the allegations of the FIR do not amount to an offense."

176. Draft Amendments Made In Body Of Writ Petition Regarding Factual Assertions To Be Accompanied By Application And Affidavit: Gujarat HC

Case Title: Hemalkumar Vinodbhai Dodiya & Ors. v/s State of GujaratCase Citation: 2024 LiveLaw (Guj) 176

The Gujarat High Court dismissed draft amendment filed in a writ petition because the amendments were not filed along with a proper application and affidavit, as mandated by the Code of Civil Procedure. The court made it clear that any amendments to the factual parts of the petition should be done as per procedure, which also includes the filing of an application accompanied by an affidavit.Petitioner's counsel argued that there was a general practice in filing draft amendments without any application at the admission stage. The court rejected that argument. The court ordered the petitioner to file a proper application for amendments. It directed the Registrar to circulate the order, making it comply.

177. Easing Educational Qualification To Prioritise Experience Can't Be Stretched To Dilute Criteria, State's Approach Anathema To Law: Gujarat HC

Case Title: Jayeshkumar Bhagwanbhai Pancholi v. State of Gujarat & Others

Case Citation: 2024 LiveLaw (Guj) 177

The Gujarat High Court quashed the appointment of a District Commandant in Narmada District, holding that the appointee did not possess the requisite educational qualification. It was held that the decision of the State to grant preference to experience over education was violative of the guidelines issued under the Gujarat Home Guards Act and watered down the eligibility for the post. A graduate appellant argued that a 9th-grade qualified individual was wrongly appointed to the post and according to the rules of the government, there should be at least graduation level. The court pointed out that the State itself had violated its own set of rules that first preference should be given to the graduates. It also stated that even the minimum educational qualification for other honorarium-based posts in the department was at least the 10th standard, which the appointee did not have. It dismissed the State's argument that the appointment had been made on the grounds of experience, holding that if this were to be interpreted then the statutory provisions would fall to the ground. The appointment was hereby set aside and the appellant was directed to be reappointed to the post or that the State would fresh recruit a District Commandant and pay a fine of Rs. 10,000 in favour of the appellant.

178. Parties In Appeal Not Entitled To Produce Additional Evidence As A Matter Of Right, Only Permitted In Exceptional Circumstances: Gujarat HC

Case Title: Javedbhau @Javedkhan Babubhai Saiyad & Ors. v/s Sikandarali Kasamali Kureshi & Anr.Case Citation: 2024 LiveLaw (Guj) 178

The Gujarat High Court recently held that there is no right to submit additional evidence in an appeal except in exceptional circumstances, which would include when evidence could not be available despite the best efforts or was wrongly excluded by the trial court. The petitioners tried to introduce additional documents on appeal, but the Appellate Court accepted only one document and rejected the others. The petitioners contended that they could not foresee the necessity for certain documents during the course of trial and could not present some earlier because there was a delay in securing certificates. In this respect, however, the Court of Appeals found that the petitioners failed to meet the requirement under the Civil Procedure Code of showing necessity for a just judgment before admitting new evidence. The court also held that the petitioners had enough time to present the evidence during the appeal and did not provide sufficient reasons for not doing so earlier. The High Court upheld the decision of the Appellate Court and dismissed the petition stating that there was no error in the order.

179. Reservation For Persons With Disabilities: Gujarat High Court Says State Will Endeavour To Notify Vacancies Within 1-Year Period

Case Title: National Federation of the Blind v/s State of GujaratCase Citaiton: 2024 LiveLaw (Guj) 179

The Gujarat High Court recently emphasized that state government departments must notify vacancies for persons with benchmark disabilities (PWDs) to recruiting agencies within the time specified in a government circular, in line with the Rights of Persons with Disabilities (RPwD) Act, 2016. The court was hearing a PIL for the effective implementation of the RPwD Act, which mandates a 4% reservation for PWDs in government jobs. The government identified 21,114 backlog vacancies for PWDs across 27 departments. The petitioners agreed with the government's proposed timeline but raised concerns about delays. The state requested an extension of two years due to a higher number of vacancies than anticipated. The court concluded that the process should go on as scheduled and in case of delays, they can request more time to the court. The court expressed confidence in the State that the recruitment would be completed within the required time.

180. Can Draw Analogy From Motor Vehicles Act To Calculate Compensation To Victims Of Vadodara Boat Capsize Incident: Gujarat High Court

Case Title: Re-management of the Water Bodies such as Reservoirs/Ponds/Rivers/Lakes in the State of Gujarat, & Anr. vs State of Gujarat Through the Secretary Home Department.

Case Citation: 2024 LiveLaw (Guj) 180

In Harni Lake boat tragedy case, the Gujarat High Court ordered that compensation payable to the victims and their respective families be worked out as per the principles of Motor Vehicles Act, 1988. The court also drew an analogy from the guidelines of the Supreme Court in the case of Sarla Verma for calculating compensation in death and injury cases. It further held that there was an actionable negligence by the project-running contractor M/s Kotia Projects. The court ordered the Collector of Vadodara to nominate an officer equivalent to the post of Deputy Collector to ascertain the compensation within 8 weeks after hearing both the parties and directing legal aid through the DLSA. The quantum of compensation to be finally determined within the aforesaid period. The Court further noted that issues concerning internal conflicts in the contractor's company did not relate to the case at hand.

181. CID Crime Which Probes Serious Offences Has Been Lodging FIRs In Cases Of Civil Nature 'For Reasons Best Known' To Its DGP: Gujarat HC

Case Title: Gayatri Developers Thro Vasubhai Chunibhai Patel & Ors. v/s State of Gujarat

Case Citation: 2024 LiveLaw (Guj) 181

On November 27, the Gujarat High Court criticized the CID Crime for registering FIRs in civil disputes, particularly those involving financial or property matters, very frequently despite being a specialized unit for serious criminal offenses. It had to consider a plea for quashing of an FIR pertaining to a financial row between firm partners. Allegedly, it had transpired between 2017 and 2019.

The FIR, however was filed only on September 2024. Five years had passed by then. The petitioners contended that the issue was of a civil nature and, hence, criminalized de hors the jurisdiction. Justice Sandeep Bhatt noted such abuse of the jurisdiction by CID Crime has become the order of the day and demanded that the DGP and Home Department take corrective measures. The court stated that this is a clear abuse of the process of law and further investigation will remain stayed next hearing

182. Providing "Ambiguous Reasons" Akin To Non-Speaking Order: Gujarat HC Sets Aside Revenue Tribunal's Order Condoning 22-Yrs Delay By State

Case Title: Legal Heirs of Deceased Jamalsha Ibramsha Rafai & Ors. v/s Gujarat Revenue Tribunal & Ors.

Case Citaiton: 2024 LiveLaw (Guj) 182

On November 25, the Gujarat High Court quashed an order of the Gujarat Revenue Tribunal condoning over 22 years delay in challenging a decision of a Deputy Collector to convert restricted agricultural land to unrestricted tenure, passed way back in 1996. The judgment of Justice Nikhil Kariel stated that the tribunal could not provide adequate justification for allowing such a protracted delay and termed the reasonings vague and unsustainable. The court held that while the State is not called upon to justify delay in every day, for a gap of such enormity, valid and lucid grounds must be made available. The High Court directed the Tribunal to set aside its own order, as it considered the same as a "nonspeaking order," and further directed the Tribunal to consider the application for delay and pass a fresh order within 45 days and in accordance with the applicable laws and Supreme Court orders.

183. Gujarat High Court Grants Ad-Interim Bail To Film Director Rajkumar Santoshi In Cheque Bouncing Case

Case Title: Rajkumar Santoshi v/s State of Gujarat & Anr.

Case Citation: 2024 LiveLaw (Guj) 183

The Gujarat High Court has on December 2 granted filmmaker Rajkumar Santoshi ad-interim bail in a cheque bounce case filed against him under Section 138 of the Negotiable Instruments Act.

Justice M.R. Mengdey issued a notice returnable on February 13, 2025 and directed Santoshi to deposit the remaining ₹16.5 lakh with the court registry within one week along with the ₹6 lakh already deposited before the Sessions Court. Bhadrish Raju, lawyer for Santoshi, stated that the complainant's claims are vague and inconsistent. He further added that initially, the complainant claimed dues of ₹22.5 lakh, but while under cross-examination, the complainant admitted to already having repaid ₹37.5 lakh which goes against the Gujarat Money Lenders Act. Raju further said the case was not clear and was not maintainable. Santoshi has filed an appeal in the Sessions Court challenging the November 26 order which had upheld one-year imprisonment handed to him by the magistrate court back in 2022, and sought quashing of the order and his acquittal.

184. Be Sensitive, Avoid Lengthy Civil Procedure: Gujarat High Court Asks Family Courts To Proceed More Like Conciliators, Sets Out Principles

Case Title: X vs Y

Case Citation: 2024 LiveLaw (Guj) 184

A Family Court decision rejecting a plea for divorce despite 11 years of separation and mutual divorce signed in 2014 has been set aside by the Gujarat High Court, granting divorce to the woman. The wife had alleged mental cruelty, neglect and financial burden due to husband's addiction to betting and had left her matrimonial home in 2013 and did not return back. The Family Court dismissed her petition on the grounds of procedural lacunae and lack of evidence.

The High Court, however, criticized the Family Court's mechanical and overly technical approach, which has to be sensitive in dealing with family disputes, with a focus on reconciliation and welfare. The High Court noted that: The wife established mental cruelty and desertion by her husband. The marriage had broken down irretrievably and had no possibility of being reconstituted. The wife's evidence was unblemished and uncontroverted. The Court observed that the Family Court Act of 1984 demands humane treatment in family matters, and it was underlined that the wife had duly established cruelty and desertion, as contemplated by Section 13(1)(ia) of the Hindu Marriage Act, 1955. The terms of divorce mutual were also recognized. The husband waived his custodial rights, and the wife relinquished her claims for future alimony. The High Court dissolved the marriage, quashed the Family Court's verdict, and granted a decree of divorce.

185. Gujarat High Court Asks Police To Probe Rape FIR Against BJP MLA Without 'Fear And Favour'

Case Title: X vs State of Gujarat & Ors.

Case Citation: 2024 LiveLaw (Guj) 185

Gujarat High Court has disposed of the woman's plea seeking a registration of FIR against BJP MLA Gajendrasinh Udesinh Parmar on allegations of rape after the State Police confirmed that an FIR has already been registered. Justice Niral Mehta observed that the complaint of the woman was dealt with and added that an inquiry should be conducted objectively, without any fear and bias, and should not be affected by any earlier inquiry as such an inquiry has no legal sanctity.

The FIR was lodged on 19 October under Sections 376(1) (rape) and 506(1) (criminal intimidation) of the IPC, along with SC/ST (Prevention of Atrocities) Act provisions. The court had earlier questioned the State Police for delay in filing the FIR and had refreshed their memory of the judgments pronounced in Lalita Kumari vs State of U.P. and Sakiri Vasu vs State of U.P. With the lodging of the FIR, the court concluded the proceedings and sent a word of caution to the Investigating Agency for a fair and unbiased investigation.

All Weather Motorable Roads Being Constructed In Chhotaudepur's Remote Areas: Gujarat HC Told After Pregnant Woman Dies On Way To Ambulance

Case Title: Suo Moto vs State of Gujarat Through Chief Secretary & Ors.

Case Citaion: 2024 LiveLaw (Guj) 186

The Gujarat High Court disposed of a suo motu petition pertaining to the absence of medical infrastructure in the remote tribal areas of Chhotaudepur, following a perusal of the progress the State government had made regarding healthcare and road connectivity. It is an open-and-shut case filed by the local court, taking up this matter as one of pregnant woman deaths while she is being carried on a piece of cloth due to poor roads in October. "The state is now educating villagers through door-to-door awareness programmes on its achievement in all-weather road construction where feasible. Boleros have also been requisitioned as 4x4 ambulances for easier reachability while stretchers on portable material are distributed", added sources from the state government. The Advocate General made the court aware of 132 mobile medical units, 9,231 sub-centres, 1,499 primary health centers, and district and sub-district hospitals in Gujarat's tribal regions. Such structures are being upgraded so as to provide maternal and child health and minor ailments treatments. The court acknowledged these efforts, including infrastructure projects under the Tribal Area Sub-Plan (TASP), aimed at improving roads, healthcare, schools, and housing in tribal regions. Satisfied with the steps taken, the court disposed of the petition, emphasizing that these initiatives should continue and improve over time.

187. Gujarat High Court Declines Bail To Husband Booked For Wife's Murder After Noting That He Tried To Mislead The Probe

Case Title: Ismail @Malo Husain Manjothi vs State of Gujarat

Case Citation: 2024 LiveLaw (Guj) 187

The Gujarat High Court dismissed a man's bail application in his wife's murder case, referring to his efforts to obfuscate the investigation process by filing a missing person complaint and a habeas corpus petition when he well knew where her body was buried. Justice A.Y. Kogje observed, "In the conspiracy to commit the murder, its execution, and cover up, this man played the most active role, that cannot be equated with the co-accused who had been granted bail by the Supreme Court."

The principle of parity cannot be applicable here, according to the court. The prosecution claimed that the man had diverted the investigation for months, and forensic evidence associates him with the crime. The case is almost complete with 5 witnesses left to be heard. The court has noted that the accused man had a reason to commit the crime as he and his wife were in tussles since he had married another woman. It is alleged that the two men had hatched, killed her, and later buried the body in a pit. The court then dismissed the bail plea

188. Mere Existence Of Arbitration Clause In Agreement Does Not Automatically Bar Jurisdiction Of Civil Court: Gujarat High Court

Case Title: DEVSHIBHAI GOVINDBHAI LIMBANI & ORS. Versus DHAVALBHAI BHOGILAL VYAS & ORS.Case Citation: 2024 LiveLaw (Guj) 188

The Gujarat High Court held that the presence of an arbitration clause in an agreement did not ipso facto debar the civil court's jurisdiction. The case was an allegation of mismanagement, selling of the property without permission, and a dispute over the arbitration proceedings arising out of a Partnership Deed. The applicants contended that disputes were to be settled in arbitration as provided under Clause 18 of the Partnership Deed, and hence a civil suit was invalid.

The respondents argued that their suit was for cancellation of the sale deed on the grounds of fraud, which was outside the arbitration. The court brought in precedents, stating that jurisdiction of civil courts generally prevails unless it is otherwise specially barred by law.

The court explained that the Arbitration Act does not per se oust the jurisdiction of the civil court, and disputes need to satisfy the requirements under Section 8 of the Act. Application dismissed. "An arbitration clause by itself is not a bar to a civil court exercising jurisdiction unless such is provided under the law"

189. No Premeditation': Gujarat HC Overturns Murder Conviction Of Two Who Caused Fatal Injuries From Iron Strips, Convicts For Culpable Homicide

Case Title: Imrail @Ranu Isarkhan Pathan & Anr. vs The state of Gujarat

Case Citation: 2024 LiveLaw (Guj) 189

In the judgment pronounced by Justice Ilesh Vora and Justice S.V. Pinto of Gujarat High Court, conviction of two men from Section 302 IPC was reduced to that of culpable homicide not amounting to murder, under Section 304 Part II IPC as the case did not establish the required ingredients of murder. No Pre-planning: It was a case of a sudden squabble over the card game which took place at Yamuna Proteins Mills in the year 2016. Intent vs. Knowledge: The perpetrator used available iron rods without any pre-killing intent, although he was aware of the possible consequence of his actions - that is, death. Type of Injury: Cerebral head wounds proved fatal, but there was no intention to commit the crime.

During a Diwali gathering, a wrangle turned into a squabble, and the two accused, along with a juvenile, assaulted the victim by iron rods, which inflicted fatal injuries. The Sessions Court had convicted them under Section 302 IPC to life imprisonment. The appeals submitted that the incident was not pre-planned, and the weapons were not recovered from the appellants. The State submitted that the eyewitness accounts and other evidence proved the involvement of the accused. The court ruled the act fell under Section 304 Part II IPC, instead of life imprisonment, gave the accused 8 years of simple imprisonment. The other sentences remained unchanged. The appeal was partially allowed.

190. Gandhi Ashram Revamp: Gujarat HC Rejects Resident's Plea For 4 Housing Units, Says Compensation Granted By Collector 'Benevolent'

Case Title: Durgaben w/o Amrutbhai Parmar vs State of Gujarat

Case Citaiton: 2024 LiveLaw (Guj) 190

The Gujarat High Court dismissed a petition of a long-time resident in the precincts of the Gandhi Ashram who challenged the compensation awarded under the Ashram redevelopment policy and sought housing units and financial benefits in addition to what other residents have been getting. Petitioner had been living in the Ashram precincts since 1990. He had also been associated with the Mahatma Gandhi Sabarmati Ashram Memorial Trust since 1983. The rehabilitation policy provided for three choices: a 4BHK flat, a 3BHK tenement, or ₹60 lakh compensation.

The Collector granted ₹60 lakh for one unit and another ₹30 lakh for half a unit considering the fact that she had her married son staying with her. The demand for four separate housing units made by the petitioner was unwarranted since her dwelling was much smaller compared to the beneficiaries who were given such relief. The Court held that the compensation provided was fair, benevolent, and beyond the policy requirement. It held that a wrong benefit provided to another does not confer the right on others to claim the same under Article 14 (Right to Equality). The petition was dismissed as the Court held that the petitioner had already received more than her entitlement under the policy, and no further benefits could be claimed.

191. Will Cast 'Financial Burden': Gujarat HC Quashes Order Directing Ahmedabad Municipal Corporation To Retrospectively Regularize Daily Wagers

Case Title: Ahmedabad Municipal Corporation vs Prajapati Rohit P & Ors.

Case Citation: 2024 LiveLaw (Guj) 191

The Gujarat High Court ruled that the AMC cannot be forced to regularize daily wage employees retrospectively from November 1, 2005, as it would cause financial burden and disrupt administrative uniformity.

The order of the Single Judge to retrospectively regularize wages was set aside. Unless there are sufficient vacant posts, merely completing 5 years and 900 days of service does not guarantee regularization. The AMC had in March 2008 already regularized the services of these employees under its policy. The Supreme Court judgment in Nihal Singh case was held inapplicable because AMC makes appointments on policy grounds rather than statutory grounds. A retrospective regularization would lead to claims on thousands of other employees creating a financial burden. The Single Judge failed to take into account the financial and administrative implications. Thus, it dismissed AMC's appeal on the basis that regularization can only occur based on policy and available posts.

192. Surat Bar Elections: Gujarat HC Directs State Bar Council To Decide Plea Alleging Improper Scrutiny Of Candidates' Documents By Tomorrow

Case Title: Kamleshkumar Navinchandra Raval vs Election Commission of Bar Council Of Gujarat Through Its Chairman Election Commission Office & Ors.

Case Citation: 2024 LiveLaw (Guj) 192

Gujarat High Court has directed the Bar Council of Gujarat to constitute a committee immediately to address a plea regarding improper scrutiny of candidate documents for the Surat Bar Election scheduled on December 20. The petitioner further claimed his appeal about the improper verification of the document was turned down by the Election Commissioner, and is still pending in the Bar Council.

The petitioner claimed that his appeal regarding the improper verification of the document was ignored by the Election Commissioner and is still pending before the Bar Council. The counsel of the Bar Council submitted that, as per Rule 49(g) of the Gujarat Bar Association Rules, 2015, the Chairman has to constitute a committee to consider such appeals. Justice Aniruddha P. Mayee directed the committee to dispose of the appeal by December 19, 2024, and inform the petitioner of the order on or before December 20, 2024. The court disposed of the petition with these directions.

193. Gujarat HC Directs Staff Selection Commission To Keep 1 Seat Vacant For Man Denied Constable Post Due To Tattoo Removal Scar On Saluting Arm

Case Title: Damor Kishor Kumar Naranbhai vs Staff Selection Commission & Anr.

Case Citation: 2024 LiveLaw (Guj) 193

The Gujarat High Court granted interim relief to a man disqualified from a Constable post due to scars left after tattoo removal on his saluting arm, despite clearing all exams with merits. Issuing notice to the Staff Selection Commission and the Union of India Justice Nirzar Desai in his December 17 order said, “Considering the above, as the petitioner has already taken the corrective measures and even before the appointment order could be issued, the petitioner got his Tattoo removed, however, whether the scar would last on the body or not is something which would not be under the control of the petitioner and, therefore, considering the intentions of the petitioner, the petitioner's case is considered for grant of interim relief.”

194. Entered Agreements With Doctors, Institutes To Give Medical Benefits To Insured Workers In Vadodara: ESI Corporation To Gujarat High Court

Case Title: Shri Jagdish Bhailalbhai Patel vs Union Of India

Case Citation: 2024 LiveLaw (Guj) 194

The Gujarat High Court addressed a PIL for better medical facilities to insured workers under the ESI Act in Vadodara. The petition pointed out the lack of healthcare services, dispensaries, and specialized treatment facilities. Under the ESI Act, there is a mandate for providing medical care through dispensaries, hospitals, and partnerships with local medical institutions. The petitioner argued that dispensaries have to be established within a radius of 8 kilometers of areas having insured employees 3,000 or more and pointed to Vadodara as not having sufficient facilities.

The ESI Corporation said it was attempting to create a 100-bed hospital and add eight dispensaries more to the 20 now in existence. It further observed that there is an existing committee looking into the issue of reorganization of dispensary which has also invited the petitioners to present their views for further deliberations The Court asked the ESI Corporation to address the problem independently and further empowered the committee in making the decision about establishing and relocating dispensaries. It disposed off the PIL case by satisfying that the complaints of the petitioner would come before the committee.

195. 'Has A History': High Court Denies Bail To 21-Yr-Old Booked For Rash Driving Which Claimed Nine Lives Last Year In Ahmedabad

Case Title: Tathya Pragneshbhai Patel vs State of Gujarat

Case Citation: 2024 LiveLaw (Guj) 195

The Gujarat High Court denied the bail application of a 21-year-old accused in a 2023 car accident on Iskon Bridge, Ahmedabad, which killed nine and injured twelve.

The Court observed that the applicant had a history of rash driving and had caused previous accidents. He was driving at an excessive speed of 130.5 km/h, though there was sufficient street lighting, and applied brakes only 0.5 seconds before impact. The witnesses, which included co-passengers, said they warned him to slow down but he refused to heed them.

The applicant claimed he didn't know people were on the road at midnight. He further stated that the trial may drag on for years with 190 witnesses and further custody will be nothing but pre-trial punishment. He said that in the medical report, there were no traces of alcohol in him and that he had given notice of the accident immediately to the authorities.

The then said that material on record indicated that he had a history of rash driving and had earlier caused several vehicular accidents due to such driving and dismissed the bail application.

196. Gujarat High Court Directs Passport Authority To Decide Renewal Plea Of Congress MLA Vimal Chudasama Convicted In Rioting Case

Case Title: Vimalbhai Kanabhai Chudasama vs Secretary, Government of India & Anr.

Case Citation: 2024 LiveLaw (Guj) 196

The Gujarat High Court ordered the Passport Authority to pass an order on Congress MLA Vimal Chudasama's application for renewing his passport according to the 1993 notification by the Ministry of External Affairs, which permits issuance of a passport to an individual who has pending criminal cases if he produces an order from the court.

The Passport Authority refused to renew his passport in the absence of the court order: The Court ordered that the passports are permitted to be issued if he submits the court order and its validity depends upon the details of the court order. The Passport Authority was required, according to the 1993 MEA guidelines to process Chudasama's passport application in four weeks. The petition was disposed accordingly.

197. Gujarat High Court Issues Notice On Father's Plea Alleging Illegal Detention Of His Daughter By Persons Living In ISCKON Temple

Case title: SHELSING JAYSING RAJPUROHIT v/s STATE OF GUJARAT & ORS

Case Citation: 2024 LiveLaw (Guj) 197

The Gujarat High Court has issued a notice to the State on a habeas corpus petition filed by a man who claimed that his daughter had been illegally detained by certain individuals associated with the ISCKON temple in Ahmedabad.

A police complaint said the man reported that his daughter left home on June 27 with gold ornaments and cash. After searching the houses in the locality, the family could not find her. The petitioner believes that respondent 4 and others took his daughter away. He states that the said persons are connected to the ISCKON temple. Since five to six months, the petitioner has not received any information regarding his daughter's whereabouts. He claims that the police have not acted appropriately in tracing her. The court issued a notice to the State and set the next date of hearing for January 9, 2025. The petitioner has requested the court to direct the police to produce his daughter before it.

198. Large-Scale Scam: Gujarat HC Denies Anticipatory Bail To Businessman Booked In ₹6000 Crore Financial Fraud Case

Case Title: Bhupendrasinh Parbatsinh Zala vs State of Gujarat

Case Citation: 2024 LiveLaw (Guj) 198

The Gujarat High Court dismissed the anticipatory bail application of Bhupendrasinh Zala, the head of BZ Group in a 6,000-crore financial fraud case and remarked it as “large-scale scam”. Justice M.R. Mengdey observed that Zala allegedly collected Rs 360 Crores from the public through various firms offering them high returns and gifts such as TVs, mobile phones and trips to Goa.

Accusations of defaults since 2022 and misusing funds from investors to pay for personal expenses and property purchases motivated the FIR, based on an anonymous complaint, against Zala. They also found evidence of financial scams in his educational trust, where government grants and bank loans were diverted to private firms.

The Counsel for Zala contended that no investors raised a complaint and payments ceased only after his bank accounts were frozen. The State's Counsel highlighted that it was a systematic fraud and misuse of fuds. The Court then rejected the bail application, citing the seriousness of the allegations and magnitude of the fraud.

199. Injuries Insufficient To Cause Death: Gujarat HC Grants Bail To Police Officers Convicted For Murder Of A Boy At An Observation Home

Case Title: VISHNUKUMAR LAXMANBHAI PRAJAPATI & ORS. v/s State of Gujarat & Anr.

Case citation: 2024 LiveLaw (Guj) 199

The Gujarat High Court suspended the sentence and granted regular bail to three police officers convicted and sentenced to life imprisonment after being booked for the murder of an 18-year-old boy stated to have been belonging to the Scheduled Caste, in an observation home where he had been kept in 2020. In doing so, the Court relied on the post-mortem report and the cross-examination of the Medical Officer wherein it was admitted that the external injuries were simple and not sufficient to cause death.

A division bench of Justice Ilesh J Vora and Justice SV Pinto in its order examined the case records and examination of the Medical Officer who had conducted the deceased's post mortem and had admitted during the cross-examination that the external injuries on the deceased were simple injuries and and the individual injuries were not sufficient to cause death.