High Court of Gujarat

M/S. OLCARE LABORATORIES PROP. ARUNABEN JAYESH MEHTAversusM/S. NEON LABORATORIES LTD

Decided: 13 July 2026
Disposal: 56-DISPOSED AT ADMISSION STAGE
Bench: NIKHIL S KARIEL

Holding

The draft amendment to reflect the change of proprietor is granted, and the civil appeals are disposed of as withdrawn.

Summary

M/s. Olcare Laboratories, represented by Mr. P.S. Gogia, appealed against M/s. Neon Laboratories Ltd & Anr. seeking relief concerning a change of proprietor after the original proprietor's death. The appellant submitted a draft amendment and GST registration certificate showing that the legal heir had taken over the company. The Court examined whether the amendment could be permitted under the applicable GST provisions. Finding the documentation satisfactory, the Court ordered that the draft amendment be effected forthwith. Subsequently, the appellant sought unconditional withdrawal of both civil appeals, which the Court granted, disposing the appeals as withdrawn while noting that a fresh cause of action could be pursued if needed.

Issues considered

What is the appropriate procedure for amending GST registration when the original proprietor dies and the legal heir assumes ownership?
Can the civil appeals be withdrawn unconditionally after the amendment is effected?

Subjects

GST registration amendment
change of proprietor
civil appeal withdrawal
high court order
legal heir

Judgment

     C/CIA/40/2022                             ORDER DATED: 13/07/2026




          IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                     R/CIVIL APPEAL NO. 40 of 2022
                                  With
                     R/CIVIL APPEAL NO. 42 of 2022
==========================================================
  M/S. OLCARE LABORATORIES PROP. JAYESH CHANDULAL MEHTA
                           Versus
             M/S. NEON LABORATORIES LTD & ANR.
==========================================================
Appearance:
MR PS GOGIA(2751) for the Petitioner(s) No. 1
MS VYOMA K JHAVERI(6386) for the Respondent(s) No. 2
NOTICE SERVED for the Respondent(s) No. 1
==========================================================

  CORAM:HONOURABLE MR. JUSTICE NIKHIL S. KARIEL

                           Date : 13/07/2026

                         COMMON ORAL ORDER


     Learned advocate Mr. P.S.Gogia for the appellant tenders
copy of draft amendment whereby it is informed that the
original proprietor having expired, the legal heir of the original
proprietor has taken over as proprietor of the Company.
Registration certificate by the GST Department inter alia
showing the same is also attached with the draft amendment.


     Considering the said facts, the draft amendment is
granted. The same is to be carried out forthwith.


     Upon the draft amendment being carried out, learned



                                Page 1 of 2
         C/CIA/40/2022                                                      ORDER DATED: 13/07/2026




advocate Mr. Gogia seeks permission to withdraw the present
appeals unconditionally.


         Permission is granted. Civil Appeals stand disposed of as
withdrawn. Notices discharged.




         Needless to clarify that in case of any new cause of
action, it will always be open for the appellant to seek
appropriate remedy.




                                                                            (NIKHIL S. KARIEL,J)
NAIR SMITA V./30-SB-I




Original copy of this order has been signed by the Hon'ble Judge.
Digitally signed by: SMITA VINU NAIR(HC00186), PRINCIPAL PRIVATE SECRETARY, at High Court of Gujarat on 13/07/2026 18:11:19




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