Gujarat High Court Weekly Round-Up: August 07 To August 13
Bhavya Singh
14 Aug 2023 10:38 AM IST
Nominal Index [Citations: 2023 LiveLaw (Guj) 129-132]Mihir Surendrabhai Shah Versus State Of Gujarat & 2 Other(S) 2023 LiveLaw (Guj) 129M/s FTA HSRP Solutions Pvt. Ltd. vs Union Of India 2023 Livelaw (Guj) 130Birju Salla @ Amar Soni S/O Kishor Salla Vs. State Of Gujarat And Another 2023 LiveLaw (Guj) 131Anokhi Realty Private Limited vs. Income Tax Officer 2023 LiveLaw...
Nominal Index [Citations: 2023 LiveLaw (Guj) 129-132]
Mihir Surendrabhai Shah Versus State Of Gujarat & 2 Other(S) 2023 LiveLaw (Guj) 129
M/s FTA HSRP Solutions Pvt. Ltd. vs Union Of India 2023 Livelaw (Guj) 130
Birju Salla @ Amar Soni S/O Kishor Salla Vs. State Of Gujarat And Another 2023 LiveLaw (Guj) 131
Anokhi Realty Private Limited vs. Income Tax Officer 2023 LiveLaw (Guj) 132
Judgements/Orders This Week
Case Title: Mihir Surendrabhai Shah Versus State Of Gujarat & 2 Other(S)
Case Citation: 2023 LiveLaw (Guj) 129
While quashing an FIR and the subsequent charge sheet filed against a businessman accused of selling duplicate spare parts of Hyundai Motor Company, the Gujarat High Court said that in the absence of the Registrar's opinion on trademark infringement, the FIR cannot be sustained, and no search or seizure can be made.
Justice JC Dosh said, “Provisio to section 115(4) of the Act is clear and unambiguous. Undeniably, the police officer who on the complaint has searched that accused is applying trade mark and trade description of complaint or falsifying and falsely apply trade mark of the complaint is required to take opinion of the Registrar for infringement of Trade Mark prior to search and seizure. Rule 110 also spells the same. In the present case, FIR does not disclose obtaining opinion of the Registrar.”
Case Title: M/s FTA HSRP Solutions Pvt. Ltd. vs Union Of India
Case Citation: 2023 Livelaw (Guj) 130
The Gujarat High Court has rendered a verdict in favor of M/S Fta Hsrp Solutions Pvt, setting aside the rejection of their declaration filed under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS). The court has directed the designated committee, Sabka Vishwas Dispute Resolution Scheme, to accept the petitioner's declaration and bring closure to the tax dispute.
Case title - Birju Salla @ Amar Soni S/O Kishor Salla Vs. State Of Gujarat And Another
Case Citation: 2023 LiveLaw (Guj) 131
The Gujarat High Court today acquitted Mumbai-based businessman Birju Kishor Salla, who was convicted by the NIA Court in 2019 under the amended Anti-Hijacking Act 2016 and was sentenced to life imprisonment for the remainder of his life.
Significantly, the bench of Justice AS Supehia and Justice MR Mengedey quashed the NIA court's June 2019 verdict wherein the trial court had also imposed a fine of Rs. 5 Crores. The division bench directed that the fine, if paid, be refunded to the appellant.
Gujarat High Court Quashes Income Tax Reassessment Notices Against Non-Existent Entity
Case Title: Anokhi Realty Private Limited vs. Income Tax Officer
Case Citation: 2023 LiveLaw (Guj) 132
The Gujarat High Court has quashed the income tax reassessment notice against a non-existent entity. The bench of Justice Biren Vaishnav and Justice Devan M. Desai has observed that the erstwhile company Satyasarthi Estate Organisers Private Limited amalgamated with the petitioner Anokhi Reality Private Limited.
The jurisdictional officer was informed of the amalgamation. The assessment proceedings were continued in the name of a non-existent entity, and the final assessment order, which was also issued in the name of a non-existent entity, would be invalid.
Other Developments
The Gujarat High Court has extended the pilot implementation exercise of the hybrid mode of hearing of cases (presently going on for cause lists of Thursdays) to all Court working days beginning 7th August 2023 onwards. Till now, the facility, presently going on for the benches presided over by Chief Justice Sunita Agarwal and Justice Biren A. Vaishnav, was only available on Thursdays. A circular in this regard was issued on Saturday as per the approval and directions of the Chief Justice.
The Gujarat High Court today refused to grant an urgent hearing to social activist Teesta Setalvad in her plea to quash the case lodged against her by Gujarat Police accusing her of fabricating documents so as to implicate high government functionaries including the then CM Narendra Modi in relation to the 2002 Gujarat riots. When the matter was mentioned earlier in the morning today, Justice Sandeep N. Bhatt remarked that he can not grant urgent hearing especially when admission matters of 2018 are still pending in his court.
Delhi Chief Minister Arvind Kejriwal and Aam Aadmi Party's Rajya Sabha MP Sanjay Singh have moved the Gujarat High Court seeking an interim stay on proceedings in a criminal defamation complaint filed by Gujarat University till the disposal of their revision plea (challenging Metropolitan Court’s order issuing summons to them) in a sessions court.
The Gujarat High Court today refused to grant any interim relief to Delhi Chief Minister Arvind Kejriwal and Aam Aadmi Party's Rajya Sabha MP Sanjay Singh in their plea seeking an interim stay on proceedings in a criminal defamation complaint filed by Gujarat University till the disposal of their revision plea (challenging Metropolitan Court’s order issuing summons to them) in a sessions court. A bench of Justice Samir J. Dave passed this order after hearing the arguments of Arvind Kejriwal's Counsel Senior Advocate Mihir Joshi and PP Mitesh Amin.
The Gujarat High Court has held that mere rendering of services cannot be roped into fees for technical service (FTS) unless the person utilising the services is able to make use of the technical knowledge, etc. The bench of Justice Biren Vaishnav and Justice Devan M. Desai has observed that services were rendered by GIA US, and by considering the make available clause as per the India-US DTAA, the simple rendering of services is not sufficient to qualify as FIS or FTS.
The Supreme Court Collegium has recommended the transfer of four judges of the Gujarat High Court to other High Courts. Justice Hemant M Prachchhak has been recommended to be transferred to the Patna High Court, Justice Samir J Dave to the Rajasthan High Court, Justice Kumari Gita Gopi to the Madras High Court. Justice Alpesh Y Kogje of the Gujarat High Court is proposed to be transferred to the Allahabad High Court.