Gujarat High Court

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High Court Quashes Reassessment Notice and Order for Deceased Assessee in Income Tax Case -- Investment in Debentures Not Escaped Income -- Notice Under Section 148 and Order Under Section 148A(3) of Income Tax Act, 1961 Set Aside...

The judgment involves a writ petition filed by Petitioner, the legal heir of a deceased assessee, challenging a reassessment notice and order issued by the Assistant Commissioner of Income Tax for Ass...

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High Court Allows Writ Petition, Quashes Revenue Orders in Land Dispute, Upholds Civil Decree and Will-Based Transfer Under Gujarat Land Revenue Code...

The petitioners, heirs of  Petitioner, challenged orders by revenue authorities cancelling a mutation entry and imposing penalties under Section 73AA of the Gujarat Land Revenue Code, 1879, alleg...

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High Court Allows Petition for Death Benefits Under Government Resolution -- Court Directs Payment to Grandchildren After Both Parents' Death in Accident...

The petitioner, filed a petition under Article 226 of the Constitution of India seeking a writ of mandamus to direct the respondents to pay death benefits to his grandchildren under the Government Res...

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High Court Allows Petition for Second Higher Pay Scale Benefits to Employees Despite Delay. Accrued Rights Under Government Resolution Created Continuous Cause of Action and Denial Violated Fundamental Rights, Making Delay/Laches Inapplicable as Precedent Covered Identical Issues....

The dispute involved employees of Gujarat Maritime Board seeking second higher pay scale benefits under Government Resolution dated 02.07.2007. The petitioners were appointed as Khalasis between 1976-...

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High Court Quashes GST Registration Cancellation Orders for Violation of Natural Justice and Restores Registration. Show-cause notice and cancellation order set aside as void ab initio due to failure to provide proper personal hearing opportunity under Section 107 of CGST/GGST Act, 2017, with petitioner directed to file pending returns and pay dues....

The dispute involved a proprietorship firm engaged in manufacturing cake boxes and wooden cake bases, which had obtained GST registration in July 2021. Due to alleged professional negligence of its ta...

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Gujarat High Court Quashes Penalties on Customs Broker for Importer's Misdeclaration — No Mens Rea or Knowledge of Fraud Established. Section 112(a), 112(b), 114AA of Customs Act, 1962 require active involvement or knowledge for penalty imposition on customs broker....

The petitioner, M/s. Mathuradas Narandas and Sons Forwarders Ltd., a customs broker, was engaged by GKR Traders Pvt. Ltd., the importer, to facilitate customs clearance for consignments of carpets. Th...

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Gujarat High Court Dismisses State's Petition Challenging Labour Court Award Granting Full-Time Benefits to Part-Time Safai Kamdar. Industrial Court's Direction to Compute Retirement Benefits on 8-Hour Basis Upheld as Government Resolution Applies to Part-Time Employees....

The State of Gujarat filed a petition under Articles 226 and 227 of the Constitution of India challenging the judgment and award dated 08.03.2022 passed by the Industrial Court, Rajkot in Reference (I...

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High Court of Gujarat Partly Allows Appeal for Enhanced Compensation in Motor Accident Claim for Pillion Rider with Permanent Partial Disability. Income Assessed Based on Minimum Wages with Future Prospects and Enhanced Pain and Suffering Awarded....

The appellant, Pravinbhai Champaklal Sangadiya, was a pillion rider on a motorcycle driven by opponent No.1, Champaklal Ramanlal, on 22.02.2002. The motorcycle turned turtle due to rash and negligent ...

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Gujarat High Court Allows Appeal in Motor Accident Claim Case Due to Inadequate Compensation. Compensation Enhanced Considering Future Prospects and Pain and Suffering Under Section 173 of Motor Vehicles Act, 1988....

The appellant, Jayeshkumar Sirilbhai Parmar, filed a first appeal under Section 173 of the Motor Vehicles Act, 1988, against the judgment and award dated 07.02.2023 passed by the Motor Accident Claims...