'High-Handed Action By Officer': Gujarat High Court Directs Status Quo On Demolition Without Measurement Of Land

The Gujarat High Court on Monday (January 5) directed status quo over action of removal of alleged encroachment in Palanpur, observing that the Taluka Development Officer had acted in a high-handed manner when the area in question had not been measured and the petitioners were in possession of allotment document. The court also observed that the officer had placed reliance on a December 23, 2025 passed by the high court in another petition alleging encroachment on gauchar (grazing)...

Gujarat High Court Grants Bail To Juvenile In POCSO Case After 'Out Of Court Settlement' With Complainant

The Gujarat High Court granted regular bail to a juvenile in conflict with law who was accused of rape under POCSO Act, after noting that the juvenile and the complainant had arrived at an "out of Court settlement" where she had expressed no objection to his release. Justice P.M. Raval while considering the general principles to be followed in administration under Section 3 of the Juvenile Justice Act and noting the principle of presumption of innocence observed: “In aforesaid view of the...

S.13B HMA | 6-Month Cooling Off Period Not Mandatory: Gujarat High Court Quashes Order Rejecting Plea For Divorce By Mutual Consent

The Gujarat High Court has quashed a Family Court order which had rejected a couple's plea for divorce by mutual consent on the ground that six month cooling off period had to be followed, observing that parties had been residing separately for over a year and were settled in different countries. It thus held that the prescription of observing six month cooling of period was not mandatory and not granting divorce to the couple who had no chance of a reunion would only prolong their...

Prima Facie Established Citizenship: Gujarat High Court Grants Bail To Man Accused Of Obtaining Indian Passport Having Bangladeshi Parents

The Gujarat High Court has granted bail to a man accused of illegally obtaining Indian passport despite having Bangladeshi parentage, observing that he had "prima facie" established based on the passport issued to him by competent authority that he was an Indian citizen. Justice Nikhil S Kariel in his order observed that it appeared that the allegation against the petitioner was that he is not an Indian Citizen. The court noted that it appeared that the petitioner held Indian Passport which...

GST| Tobacco In Small Retail Packs Classifiable As 'Chewing Tobacco': Gujarat High Court

The Gujarat High Court, in a bunch of matters concerning classification of Raw Tobacco Leaves packed and sold in retail pouches, were classifiable as 'Chewing Tobacco' irrespective of whether it was scented, fermented or liquored and re-packed or re-labelled. In a recent judgment delivered by a Division Bench comprising Justice Bhargav D. Karia and Justice Pranav Trivedi,...

Gujarat High Court Monthly Digest: December 2025

Citations 2025 LiveLaw (Guj) 206 to 2025 LiveLaw (Guj) 244NOMINAL INDEXAshumal @ Asharam Thaumal Sindhi (Harpalani) v/s State of Gujarat & Anr. 2025 LiveLaw (Guj) 206Abdul Vahab Mohamed Shabbir Sopariwala v/s State of Gujarat 2025 LiveLaw (Guj) 207Navneetlal Vanmalidas Khakhkhar (Thakkar) v/s Ahmedabad Municipal Corporation 2025 LiveLaw (Guj) 208Sandhya Maulik Patel v/s Asst Commissioner...

'Lame Excuses': Gujarat High Court Refuses To Condone Delay In Filing GST Appeal On Ground Of Illness Of Accountant, Closure Of Business

The Gujarat High Court dismissed a plea challenging order of the appellate authority which had rejected the assessee's GST appeal filed belatedly, observing that it cannot quash the order in wake of the "lame excuse" given by the petitioner for condoning delay such as illness of the Accountant and closure of business.The petitioner had filed an appeal before the Commissioner (Appeals)...

Gujarat High Court Upholds Order Directing Municipality To Compensate Kin Of Motorcyclist Who Died After Being Struck By Stray Bull

The Gujarat High Court upheld an order directing Vadodara Municipal Corporation to pay ₹4,84,473 with 9% interest per annum as damages to the kin of a motorcyclist who died in 2007 after being struck by a stray bull, holding that the accident occurred due to corporation's negligence in keeping public roads and streets free from stray cattle.Referring to coordinate bench's decision...

S.148A Income Tax Act | Gujarat High Court Quashes Reopening Of Assessment, Says AO Conducted Roving Inquiry Despite Being Given All Details

The Gujarat High Court quashed proceedings reopening the assessment of a man whose income had allegedly escaped assessment, after noting that despite the assessee explaining all banking transaction details, the assessing officer had travelled beyond the law and conducted a roving inquiry. For context, Section 148A of the Income Tax Act pertains to conducting of inquiry by assessing officer...

Income Tax Act | Gujarat High Court Quashes S.153C Assessment As Time-Barred, Rejects Revenue's Reliance On S.153(6)(i)

The Gujarat High Court quashed assessment order as well as a demand notice issued to an entity under Section 153C Income Tax Act after noting that the assessment order was issued invoking Section 153(6)(i) was beyond the limitation period. The petitioner had moved the high court for quashing Assessment Order dated 30.04.2024 as well as the demand Notice dated 30.04.2024 for the Assessment...

Gujarat High Court Upholds CESTAT's Order Rejecting Plea To Restore Delay Condonation Application Filed After 7 Yrs

The Gujarat High Court upheld an order of the Customs, Central Excise and Service Tax Appellate Tribunal which had dismissed a cooperative society's plea seeking restoration of its condonation of delay application on the ground that it was filed after an inordinate delay of 7 years.The court noted that the petitioner had not provided any explanation for such delay except that it was facing...

Gujarat High Court Grants Relief After Transfer Pricing Objections Were Mistakenly Filed Before Wrong Authority, Quashes Final Assessment

The Gujarat High Court recently granted relief to a company which had inadvertently filed its objections to a proposed transfer pricing adjustment for Assessment Year 2022-23 before the jurisdictional assessing officer instead of filing it before the faceless authority.The petitioner had sought quashing of final Assessment Order dated 02.05.2025 passed under Section 143(3) read with Section...