Where GIFT City sits
GIFT City lies in Gandhinagar district, on villages in Gandhinagar taluka, between Ahmedabad and Gandhinagar. Which forum hears a matter depends on the subject, the statute and, for courts of first instance, territorial jurisdiction, which is a question to be answered on the facts of each case. The directory below is a starting point, not a rule. For the full picture of IFSC disputes, see where IFSC disputes are decided.
Directory
| Forum | Seat | Typical matters for a GIFT City business |
|---|---|---|
| High Court of Gujarat | Ahmedabad | Writ petitions, including against State authorities; appeals and references that statutes send to the High Court, including in tax and commercial matters |
| Commercial courts | District level, including Ahmedabad and Gandhinagar | Commercial disputes of the specified value under the Commercial Courts Act, 2015, including court proceedings connected with arbitration |
| National Company Law Tribunal, Ahmedabad Bench | Ahmedabad | Company law matters and corporate insolvency |
| Income Tax Appellate Tribunal, Ahmedabad benches | Ahmedabad | Income-tax appeals, including on eligibility for the section 147 deduction and transfer pricing |
| Collector | District | Adjudication of stamp duty on instruments and deficit duty |
| Inspector General of Registration and Superintendent of Stamps | State | Registration of documents, stamps administration, refunds |
| Chief Controlling Revenue Authority | State | Appeals and references in stamp matters |
| Gujarat Revenue Tribunal | State | Revenue and land matters within its statutory jurisdiction |
Courts and tribunals in practice
- High Court. The High Court of Gujarat sits at Ahmedabad. Writ jurisdiction is often the route for challenging State action and, in appropriate cases, regulatory action. See challenging regulatory action.
- Commercial courts. The High Court reports that e-filing has been implemented for commercial cases in Ahmedabad, Gandhinagar, Rajkot, Surat and Vadodara. Commercial contracts should still name the forum and the seat of any arbitration clearly. See arbitration.
- NCLT. The Ahmedabad Bench hears company petitions and insolvency matters for companies whose registered office is within its jurisdiction. See insolvency.
- ITAT. Tax disputes for IFSC units commonly concern eligibility for the deduction, the scope of eligible income, transfer pricing and withholding. See tax disputes.
Revenue and stamp authorities
Stamp duty and registration matters are handled by the State Revenue Department. Under the Gujarat Stamp Act, 1958, the Collector may adjudicate the duty payable on an instrument (section 31). The Gujarat Stamp (Amendment) Act, 2025, from a date to be notified, adds time limits for bringing an instrument for adjudication and new provisions on deficit duty where only a copy is produced. Registration and stamp administration sit with the Inspector General of Registration and Superintendent of Stamps, and appeals in stamp matters go to the Chief Controlling Revenue Authority.
Land and revenue matters go to the Collector and, on appeal, to the Revenue Department's appeals branch or the Gujarat Revenue Tribunal, depending on the statute. See land, leases and property.
IFSCA and other regulators
IFSCA is headquartered in GIFT City, but proceedings before it are not State proceedings. Inspections, show-cause notices, orders and appeals follow the IFSCA Act, 2019 and the activity regulations. See inspections, enforcement and penalties and the IFSCA enforcement process.
A practical rule for contracts with or between IFSC units: state the governing law, the court or arbitral seat, and the rules, and check that the chosen forum can grant the relief you will need, including interim relief and enforcement against assets in Gujarat.