Gujarat High Court Weekly Round-Up: 23 September – 29 September, 2024

Nominal Index [Citations: 2024 LiveLaw (Guj) 136-142]

Mukeshbhai Mohanlal Saragra V/S State Of Gujarat 2024 LiveLaw (Guj) 136

M/S. Gayatri Steel Company Vs. The Union of India & Ors. 2024 LiveLaw (Guj) 137

Hindustan Chemicals Company Versus Cyanides And Chemicals Karmachari Sangh & Anr 2024 LiveLaw (Guj) 138

Hareshkumar Bhupatbhai Panchani v. Income Tax Officer 2024 LiveLaw (Guj) 139

Rajesh Hastimal Shah V/S State Of Gujarat & Ors. 2024 LiveLaw (Guj) 140

X vs State of Gujarat 2024 LiveLaw (Guj) 141

Ranjitsinh Nagjibhai Mori v/s State of Gujarat & Anr. 2024 LiveLaw (Guj) 142

Judgments/Orders

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".

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.

In that case, the HC had directed the authorities to include all necessary particulars in the SCN and had cautioned them against “traveling beyond” the notice in their final order.

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'.

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.”

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".

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.

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".

Other Developments

Gujarat HC Stays Trial Court Proceedings Against Mother-In-Law's Sister For 'Suggesting Home Remedies' To Ensure That Complainant Has A Son

The Gujarat High Court on Monday (September 23) stayed trial court proceedings in a case lodged against the sister of the mother-in-law, accused of telephonically suggesting home remedies to allegedly ensure that the complainant daughter-in-law delivers a baby boy which the latter claimed ultimately led to her miscarriage.

The court passed the order granting interim relief, while hearing a plea moved by the mother-in-law and her sister seeking quashing of the FIR registered under IPC Sections 498A (cruelty by the husband or his family towards wife), 313 (causing a miscarriage without the woman's consent) and 114(Abettor present when offence is committed).

Can Police Lodge FIR For Tax Evasion Or Is Income Tax Department The Correct Authority To Initiate Proceedings? Gujarat High Court Asks

While hearing a man's plea seeking quashing of a cheating FIR lodged in connection with alleged tax evasion, the Gujarat High Court on Tuesday (September 24) orally asked the State whether the police can lodge an FIR for tax evasion or is the income department department the "correct authority" to initiate such proceedings.

The high court thereafter passed an interim order protecting the man from coercive action, who had claimed that the police cannot register an FIR for tax evasion when the Income Tax department had already initiated proceedings against him.