Gujarat High Court Weekly Roundup: May 20 - May 26, 2024

Nominal Index [Citations: 2024 LiveLaw (Guj) 68-72]

Deputy Collector & Anr. Versus Meera S. Desai & Anr 2024 LiveLaw (Guj) 68

NEPRA Resources Management Pvt. Ltd. & Anr. Vs State of Gujarat & Anr. 2024 LiveLaw (Guj) 69

Vimal Agro Products Pvt. Ltd. & Anr. Vs Union of India & Ors 2024 LiveLaw (Guj) 70

Dipen Champaklal Shah Vs State of Gujarat 2024 LiveLaw (Guj) 71

Black Stone Corporation Private Limited Vs State Of Gujarat & Ors 2024 LiveLaw (Guj) 72

Judgments/Orders

Stamp Authorities Cannot Levy Duty Twice On The Same Sale Consideration For Transfer Of An Immovable Property: Gujarat High Court

Case Title: Deputy Collector & Anr. Versus Meera S. Desai & Anr

LL Citation: 2024 LiveLaw (Guj) 68

In a significant legal decision regarding the imposition of stamp duty on property transactions, the Gujarat High Court has ruled that Stamp Authorities cannot levy Stamp Duty twice on the same sale consideration for transfer of an immovable property, when sale consideration was paid at the stage of execution of the Agreement to Sell and the Stamp Duty was paid on the entire sale consideration at the time of registration of the said instrument.

Notified Area Authority, Vapi Is Neither A 'Local Authority' Nor 'Governmental Authority: Gujarat High Court

Case Title: NEPRA Resources Management Pvt. Ltd. & Anr. Vs State of Gujarat & Anr.

LL Citation: 2024 LiveLaw (Guj) 69

The Gujarat High Court has ruled that the Notified Area Authority, Vapi, does not qualify as a local authority or governmental authority. As a result, the Solid Waste Management and recycling services provided to it are not eligible for exemption under Notification No. 12/2017-State Tax (Rate) dated 30th June 2017.

The division bench, comprising Justice Bhargav D. Karia and Justice Niral M. Mehta, held, “considering the conspectus of law laid down by the Hon'ble Apex Court in the case of New Okhla Industrial Development Authority (supra), the Notified Area Authority, Vapi cannot be considered as “local authority” or “Governmental Authority”. Therefore, the Notified Area Authority,Vapi is neither a “local authority” nor a “Governmental Authority” carrying out any activity in relation to any function entrusted to Panchayat under Article 243G of the Constitution or in relation to any function entrusted to Municipality under Article 243W of the Constitution.”

Gujarat High Court Upholds 12% GST On Mango Pulp Since GST Inception, Rejects Petitioner's Claims For Lower Tax Rate

Case Title: Vimal Agro Products Pvt. Ltd. & Anr. Vs Union of India & Ors

LL Citation: 2024 LiveLaw (Guj) 70

The Gujarat High Court has upheld the imposition of a 12 percent tax on Mango Pulp since the inception of GST. The court clarified that Circular No. 179/11/2022-GST dated August 3, 2022, and Notification No. 06/2022 dated July 13, 2022, simply reinforce that mango pulp falls under the 12 percent GST bracket, specifically after the inclusion of "Mangoes (other than mangoes, sliced, dried)" following guava.

Gujarat High Court Grants Bail To Metal Industries Proprietor In Rs. 6.67 Crore GST Evasion Case

Case Title: Dipen Champaklal Shah Vs State of Gujarat

LL Citation: 2024 LiveLaw (Guj) 71

The Gujarat High Court has granted bail in a case of GST evasion amounting to Rs. 6.67 Crores to the proprietor of Metal Industries, a business engaged in manufacturing and trading brass products, metal scrap, etc. in Jamnagar after 79 days of cost

Justice MR Mengdey presiding over the case, held, “In the facts and circumstances of the case and considering the nature of the allegations made against the applicant in the FIR, without discussing the evidence in detail, prima facie, this Court is of the opinion that this is a fit case to exercise the discretion and enlarge the applicant on regular bail.”

Adequate Hearing Opportunity Given: Gujarat High Court Dismisses Black Stone Corporation's Petition, Directs to Appeal Under Section 107 of GST Act

Case Title: Black Stone Corporation Private Limited Vs State Of Gujarat & Ors

LL Citation: 2024 LiveLaw (Guj) 72

The Gujarat High Court has dismissed a writ petition filed by Black Stone Corporation Private Limited, observing that the petitioner was afforded an adequate hearing opportunity. The court directed the petitioner to avail the alternative efficacious remedy under Section 107 of the GST Act to challenge the impugned order before the appellate authority.

Black Stone Corporation had challenged an order passed by the Assistant Commissioner of State Tax (enforcement), Vadodara, under the GST Act. The petitioner argued that adequate hearing opportunity was not provided and that relied-upon documents were not supplied, contrary to Section 75(4) of the GST Act.

Other Developments

Student Provisionally Permitted To Appear In Board Exams Despite Low Attendance Seeks Gujarat High Court's Intervention To Sit For Supplementary Exam

Following directives from the Gujarat High Court, the Central Board of Secondary Education (CBSE) disclosed the results of a Class 10 student from Gandhinagar's Delhi Public School on Tuesday who was permitted to sit for the Board exams on the court's order despite being initially deemed ineligible due to insufficient attendance. The result had been placed in a sealed cover earlier.

The court was informed that the student had not cleared two of his exams—Maths and Computer Applications.

Gujarat High Court Directs State, Universities To Clarify Student Allotment To Non-BCI Approved Law Colleges

On a plea by eight law colleges in the State seeking recognition by the Bar Council of India (BCI), the Gujarat High Court today instructed the State to file an affidavit explaining whether a law college not recognized or approved by the BCI can be allotted students by the government.

The High Court also sought similar affidavits from the universities to which these eight law colleges are affiliated.

'Man Made Disaster': Gujarat High Court Takes Suo Motu Cognizance Of The Tragic Fire Accident At TRP Gaming Zone In Rajkot

On Sunday, the Gujarat High Court took suo motu cognizance of the tragic fire at TRP Game Zone in Rajkot, which resulted in the deaths of at least 27 people.

The hearing was conducted before a division bench comprising Justices Biren Vaishnav and Devan M. Desai. The bench observed, “Apart from having constructed such Game zones / recreational facilities, they have been put to use apparently according to our information through the newspaper report, without permission. Prima Facie, a man made disaster has occurred where innocent lives of children have been lost and families have grieved today for the loss of lives in their respective families.”