“Live Link” Requirement under Amended Section 153C of the Income-tax Act: A Detailed Commentary on Sandhya Maulik Patel v. Assistant Commissioner of Income Tax, Gujarat High Court (24 November 2025)...
End‑Use Cannot Curtail Customs Exemptions for Crude Edible‑Grade Oils: Commentary on VVF India Ltd v. Union of India, Gujarat High Court (21 November 2025) 1. Introduction The decision of the Gujarat...
Judicial Power to Correct Bona Fide Clerical Errors in NEET‑PG Applications under Article 226: Commentary on Ronil Umeshkumar Modi v. State of Gujarat 1. Introduction The decision in Ronil Umeshkumar...
Presumption Under Section 113A Evidence Act Contingent on Proved Cruelty Under Section 498A IPC – Commentary on State of Gujarat v. Rajeshbhai Pitamberbhai Parmar 1. Introduction The Gujarat High...
Zero-Rated Exports vs Deemed Exports under GST: Scope of ITC Refunds and Circular 172/2022 – Commentary on Shah Paperplast Industries Ltd. v. Union of India (Gujarat High Court, 13 November 2025) I....
Minimum Four‑Hour Threshold for Fixed Pay of Part‑Time Gujarat Government Employees under the 16.07.2019 Circular Case: Deputy Director, Animal Husbandry & Anr. v. State of Gujarat & Anr. Court: High...
Blood-Alcohol Statutory Presumption Sustains Conviction under Section 66(1)(b) Despite Acquittal under Section 85(1)(3): Minor Chain Delays Within 7 Days Not Fatal 1. Introduction The Gujarat High...
Premature Retirement of Judicial Officers under Rule 21: Article 166(2) Authentication Validates “Governor’s Order” and Judicial Review Remains Narrow 1) Introduction Case: JAYESHKUMAR KRISHNAKANT...
Quashing of Non-Bailable Warrant on Undertaking of Regular Appearance 1. Introduction In HARDIK BHARATBHAI PATEL v. STATE OF GUJARAT (Gujarat High Court, order dated 29-09-2025), the applicant—Hardik...
Post-Award Interest at 18% on the “Sum” (Principal + Pre-Award Interest) Under Section 31(7)(b) and No “Merger for All Purposes” Where the Interest Issue Was Never Adjudicated 1. Introduction In SHAH...
“No Shape-I, No Promotion” Doctrine Abolished for HIV-Positive Personnel Comprehensive Commentary on Gujarat High Court’s Judgment in Isabella C.L. v. Union of India (2025) 1. Introduction The...
Doctrine of “Conditional Deference” – Gujarat High Court’s New Framework for Judicial Review of Allowance-Related Policy Commentary on Rathod Nareshbhai Mansukhbhai & Ors. v. State of Gujarat & Ors....
“The Purvala Doctrine” – Gujarat High Court Affirms Zero-Tolerance for Unauthorized Constructions within 300 m of Protected Monuments 1. Introduction Mohmmad Sarifvisad Purvala & Ors. v. Ahmedabad...
Doctrine of One-Time Enrollment Relaxation for Grant-in-Aid Law Colleges Commentary on Gujarat High Court’s Decision in Umesh Varjanbhai Panchal & Ors. v. State of Gujarat & Ors., R/SCA No. 8388/2025...
“When a Rule Disappears, So Do Pending Proceedings” – Gujarat High Court Holds Omission of Rule 96(10) CGST Rules Applies to All Matters Still Alive 1. Introduction The consolidated decision in...
Gujarat High Court Clarifies Delegation of Provisional-Attachment Powers and DIN Non-Applicability to State GST Authorities 1. Introduction M/s NRM Metals (India) Pvt. Ltd. and its director...
Girlfriend Not a “Relative” Under Section 498A IPC & Limits of Section 482 CrPC: Quashing FIR without Essential Ingredients Introduction In Rajniben D/O Gaurishankar Mevani v. State of Gujarat...
The Doctrine of Substantial Change in Successive Bail Applications: Consolidating Judicial Restraint in Bail Jurisprudence 1. Introduction In Mohammed Sajjad Mohammed Imtiyaz v. State of Gujarat...
Regulatory vs. Pervasive Control: Defining “State” under Article 12 for Autonomous Research Institutes Introduction The case of Himanshu Dineshchandra Parekh v. Institute for Plasma Research & Ors....