Gujarat High Court Case Commentaries

Establishing the Limitation Bar for Reassessment Notices Post Finance Act 2021: KeeNara Industries v. IT Officer

Date: Feb 8, 2023

Establishing the Limitation Bar for Reassessment Notices Post Finance Act 2021: KeeNara Industries v. IT Officer Introduction The case of KeeNara Industries Private Limited v. The Income Tax Officer,...

Gujarat High Court Establishes 6% Disallowance Rate for Bogus Purchases in Income Tax Assessments

Date: Jan 17, 2023

Gujarat High Court Establishes 6% Disallowance Rate for Bogus Purchases in Income Tax Assessments Introduction In the case of PR. Commissioner of Income Tax 1, Surat v. M/s Surya Impex, the Gujarat...

Gujarat High Court Affirms Entitlement to Notional Increment Upon Retirement

Date: Apr 28, 2022

Gujarat High Court Affirms Entitlement to Notional Increment Upon Retirement Introduction In the landmark case of STATE OF GUJARAT v. Takhatsinh Udesinh Songara, adjudicated by the Gujarat High Court...

Insurance Liability for Paid Drivers: Gujarat High Court Establishes Precedent

Date: Apr 22, 2022

Insurance Liability for Paid Drivers: Gujarat High Court Establishes Precedent Introduction The case of Valiben Laxmanbhai Thakore (Koli) Wd/o Late Laxmanbhai Ramsingbhai Thakore (Koli) v. Kandla...

Invalid Issuance of Section 148 Notices to Deceased Assessees: Insights from Gujarat High Court

Date: Mar 30, 2022

Invalid Issuance of Section 148 Notices to Deceased Assessees: Insights from Gujarat High Court Introduction The case of Krishnaawtar Kabra l/h of Jagannath Rampal Kabra v. The Income Tax Officer...

Gujarat High Court Declares Gujarat Cooperative Societies (Amendment) Act, 2019 as Ultra Vires Article 14 and Arbitrary

Date: Aug 28, 2021

Gujarat High Court Declares Gujarat Cooperative Societies (Amendment) Act, 2019 as Ultra Vires Article 14 and Arbitrary Introduction In the landmark case of Pravinsinh Indrasinh Mahida v. State Of...

Gujarat High Court Upholds Non-Retroactivity of CBDT Circulars in Income Tax Appeals

Date: Jun 25, 2021

Gujarat High Court Upholds Non-Retroactivity of CBDT Circulars in Income Tax Appeals Introduction In the landmark case of Principal Commissioner of Income Tax (Central) Ahmedabad vs. Anand Natwarlal...

Gujarat High Court Sets Precedent on Reopening Assessments under Section 148 of the Income Tax Act

Date: May 12, 2021

Gujarat High Court Sets Precedent on Reopening Assessments under Section 148 of the Income Tax Act Introduction The case of Divya Jyoti Diamonds Private Limited v. Income Tax Officer adjudicated by...

Dineshbhai Gamit v. Gujarat State Election Commission: Upholding Judicial Review in Panchayat Elections

Date: Feb 11, 2021

Dineshbhai Gamit v. Gujarat State Election Commission: Upholding Judicial Review in Panchayat Elections Introduction The case of Dineshbhai Chhaganbhai Gamit v. Gujarat State Election Commission was...

Clarifying the Standards for Bail Cancellation: Insights from 'Hiteshkumar Vallabhdas Shah v. State of Gujarat'

Date: Nov 4, 2020

Clarifying the Standards for Bail Cancellation: Insights from Hiteshkumar Vallabhdas Shah v. State of Gujarat Introduction The case of Hiteshkumar Vallabhdas Shah v. State of Gujarat adjudicated by...

Gujarat HC Judgment on Bail Cancellation: MERUBHAI RAMABHAI KODIYATAR (HUN) RABARI v. STATE OF GUJARAT

Date: Sep 25, 2020

Bail Cancellation Standards: Comprehensive Analysis of MERUBHAI RAMABHAI KODIYATAR (HUN) RABARI v. STATE OF GUJARAT Introduction The case of Merubhai Ramabhai Kodiyatar (Hun) Rabari v. State of...

Establishment of 300 Days Privilege Leave and Pension Recalculation from Initial Appointment for Daily Wager Employees

Date: Sep 25, 2020

Establishment of 300 Days Privilege Leave and Pension Recalculation from Initial Appointment for Daily Wager Employees Introduction The case of Maganbhai Nagarbha Patel v. State of Gujarat...

Gujarat High Court Establishes Requirement of Existing Detention Order for Pre-Execution Petitions under PASA Act

Date: Sep 2, 2020

Gujarat High Court Establishes Requirement of Existing Detention Order for Pre-Execution Petitions under PASA Act Introduction The case of Dilipbhai Bharatbhai Dhadhhal v. State of Gujarat was...

Nathubhai Gamara v. State of Gujarat: Clarifying Authority in Seizure and Detention of Property under Gujarat Mineral Rules

Date: Aug 27, 2020

Nathubhai Gamara v. State of Gujarat: Clarifying Authority in Seizure and Detention of Property under Gujarat Mineral Rules 1. Introduction In the landmark case of Nathubhai Jinabhai Gamara v. State...

Punjab National Bank v. Mithilanchal Industries Pvt. Ltd.: Enforcing Compliance under SARFAESI Act Section 13(3)

Date: Aug 18, 2020

Punjab National Bank v. Mithilanchal Industries Pvt. Ltd.: Enforcing Compliance under SARFAESI Act Section 13(3) Introduction The case of Punjab National Bank v. Mithilanchal Industries Pvt. Ltd....

Gujarat High Court Reinforces Due Process for Contractual Employees in Misconduct Terminations

Date: Jul 25, 2020

Gujarat High Court Reinforces Due Process for Contractual Employees in Misconduct Terminations Introduction In the landmark case of State of Gujarat v. Chetan Jayantilal Rajgor, decided on July 24,...

GANIBHAI YUSUFBHAI JAMROTH v. STATE OF GUJARAT: High Court's Pioneering Stance on the Release of Seized Vehicles Under the Prohibition Act

Date: Jul 8, 2020

GANIBHAI YUSUFBHAI JAMROTH v. STATE OF GUJARAT: High Court's Pioneering Stance on the Release of Seized Vehicles Under the Prohibition Act Introduction The case of Ganibhai Yusufbhai Jamroth v. State...

Gujarat High Court Establishes Rigorous Criteria for Preventive Detention under PASA Act

Date: Jul 7, 2020

Gujarat High Court Establishes Rigorous Criteria for Preventive Detention under PASA Act Introduction In the landmark case of Rajesh Nagoraj Parate, Through Wife Lalitaben Rajesh Parate v. State Of...

Establishing Grounds for Pre-execution Challenges to Preventive Detention Under PASA: Analysis of MUKESHBHAI DESAI v. STATE OF GUJARAT

Date: Jun 19, 2020

Establishing Grounds for Pre-execution Challenges to Preventive Detention Under PASA: Analysis of MUKESHBHAI DESAI v. STATE OF GUJARAT Introduction The case of Mukeshbhai Versibhai Desai through his...

Gujarat High Court Upholds Ultra Vires and Arbitrary Nature of Section 84A of the Gujarat VAT Act

Date: Apr 17, 2020

Gujarat High Court Upholds Ultra Vires and Arbitrary Nature of Section 84A of the Gujarat VAT Act Introduction In the landmark case of Reliance Industries Ltd. And Others v. State of Gujarat And...