Taxation Law - Export Supply – Compensation Cess – Exemption Denied – Levy Deferred – Petitioners challenged the levy of Compensation Cess at 160% on supply of branded tobacco to merchant exporters for export, which was otherwise taxed at a concessional GST rate of 0.1% under Notification Nos. 40/2017 and 41/2017 – Held: Though no separate exemption notification was i...
Patent Law – Challenge to Section 53 Patents Act – Appeal Dismissed – Petitioners sought to declare Section 53 unconstitutional for counting patent term from application date despite delays in grant – High Court upheld that Section 53 and Section 11A(7) operate in distinct domains – Section 53 governs term and cessation; Section 11A(7) confers provisional rights witho...
Service Law - Disciplinary Proceedings – Requirement of CVC Advice – Charge Sheet Issued Without Mandatory Consultation – Regulation 19 of the 1976 Regulations requires consultation with CVC wherever vigilance angle is involved – Respondent Bank admitted the case involved vigilance angle and sought CVC advice but issued charge sheet before receiving it – Held: Once th...
Service Law – Redesignation of Posts – Distinction Between Schemes – Appeal Dismissed – Appellant was appointed as Junior Field Officer (JFO), Group B, but was redesignated as Carpet Training Officer (CTO), Group C, in 1978 – Claimed entitlement to be treated as Handicrafts Promotion Officer (HPO) like other JFOs – Held: JFOs in Carpet Scheme and Marketing Schem...
Income Tax – Section 263 – Revisionary Jurisdiction – No Enquiry by AO – Appellant claimed 100% depreciation on leasehold improvements (interior works, partitions, etc.)—Assessing Officer allowed claim without examining nature or rate of depreciation—Held: As AO failed to conduct enquiry or apply mind to the issue, order was erroneous and prejudicial to revenue&...
Civil Law - Relocation & Rehabilitation Policy – Eligibility for alternate shop – Scope restricted to licensees, lessees, or Tehbazari holders – The appellant, not being a licensee, lessee, or Tehbazari holder, was not eligible for relocation benefits under the Delhi MRTS Project Policy – Held: Scheme was only applicable to shopkeepers having valid legal rights conferre...
Service Law – Dismissal from Service - Disciplinary Proceedings – Validity of Dismissal – Principles of Natural Justice Not Violated – The appellant alleged procedural violations including non-supply of documents and prolonged inquiry – Held: No prejudice shown to have been caused by these omissions – Rules of natural justice require real, not technical, prejudi...
Adverse Possession – Ownership Claim – Plaintiffs claimed ownership of suit land by adverse possession for over 12 years – Trial court held possession but dismissed suit as time-barred – First appellate court reversed, declaring plaintiffs owners by adverse possession – Regular second appeal dismissed by High Court, affirming adverse possession due to uninterrupted, h...
Child Custody Law - Visitation Rights – Paramountcy of Child’s Welfare – Writ Dismissed – Petitioner challenged visitation rights on grounds of non-payment of maintenance and desertion by father – Held: Visitation right is independent of spousal disputes and hinges solely on welfare of the child – Denial of access without extreme justification is not permissible...
Civil Law - Section 5 of the Limitation Act - Delay Condonation – Exorbitant Delay – Lack of Bona Fides – Delay Not Condoned – The petitioner sought to condone a delay of 4864 days in filing a revision petition against the dismissal of an application to implead legal heirs in a suit for specific performance – The only ground cited was ignorance of earlier proceedings ...