1. Dhaval Sureshbhai Makwana v. State of Gujarat & Anr.
Citation: C/SCA/28/2026, 2026 Latest Caselaw 1 Guj
Date: 05 January 2026
Headnote:
The Gujarat High Court considered an application for travel abroad by a petitioner facing ongoing criminal proceedings. The court applied persuasive principles regarding passport validity and the conditions for departure under applicable law, while recognising that orders in analogous cases — though not binding — support granting permission with conditions.
Use in judgment:
“In Dhaval Sureshbhai Makwana v. State of Gujarat, the court allowed travel subject to conditions, emphasising the application of relevant passport rules and judicial discretion (C/SCA/28/2026, 05.01.2026).”
2. Milacron India Private Limited v. The Assessment Unit, Income Tax Department & Ors.
Citation: 2026 LiveLaw (Guj) 1
Date: January 2026
Headnote:
In a tax dispute, the Gujarat High Court quashed a final assessment order passed under the Income Tax Act, 1961, where the obligation to file objections before the proper authority was defeated due to a bona fide error. The bench held that where objections are filed within limitation before an incorrect authority by mistake, and the Revenue proceeds to pass the assessment without proper jurisdiction, the order warrants interference.
Use in judgment:
“In Milacron India Pvt. Ltd. v. Assessment Unit, the High Court quashed assessment orders passed in breach of statutory objection procedures, reinforcing that jurisdictional compliance is essential under the Income Tax Act (2026 LiveLaw (Guj) 1).”
**3. Gujarat High Court Suo Motu v. State of Gujarat & Anr.
(Remission Policy Compliance Case)**
Citation: Writ Petition (PIL) No. 60 of 2025, Order dated 05.01.2026
Headnote:
The High Court, on suo motu PIL, directed the State government to place on record its current policy on prisoner remission and premature release, including compliance with Supreme Court directives which require transparent documentation and oversight by amicus curiae. The court kept monitoring proceedings alive, stressing independent verification over mere assertions of compliance.
Use in judgment:
“In Suo Motu v. State of Gujarat, the Gujarat High Court emphasised the need for transparent compliance with Supreme Court remission policies and directed production of formal policies on record (PIL No. 60/2025, 05.01.2026).”
**4. Historic Family Law Ruling – Mutual Divorce Cooling-Off Period
Judgment Date: 06 January 2026
Headnote:
In a significant ruling under the Hindu Marriage Act, the Gujarat High Court held that the six-month cooling-off period for mutual consent divorce is not mandatory where there is no prospect of reconciliation. This judgment eases procedural delay for couples genuinely seeking dissolution by mutual consent.
Use in judgment:
“In its January 2026 family law decision, the High Court held that the statutory six-month cooling-off period for mutual consent divorce may be dispensed with when reconciliation is unlikely (06.01.2026).”
**5. GST Appeal Limitation Case
Judgment Date: 02 January 2026
Headnote:
In Harsh Deepk Shah v. Union of India & Ors., the Gujarat High Court declined to relax the statutory appeal deadline under the GST Act, holding that delay beyond the prescribed period cannot be condoned under writ jurisdiction when limitation is explicit in the statutory framework.
Use in judgment:
“In Harsh Deepk Shah v. Union of India, the High Court reiterated that limitation under the GST appellate scheme is sacrosanct and cannot be extended by writ jurisdiction (02.01.2026).”