Service Tax – Exemption for Legal Practitioners – Demand Raised Based on Third-Party Disclosure – Notice Quashed - Petitioner, an individual practicing advocate, was issued a service tax demand notice and recovery order based on third-party income disclosure – Court reiterated settled law that legal services provided by individual lawyers are exempt under the negative list ...
Civil Suit – Recovery Based on Ledger – Acknowledgment of Debt – Plaintiff claimed ₹1,06,569/- including principal and interest for unpaid amounts related to apple crop material—Defendant signed ledger acknowledging ₹77,504/-—Held: Concurrent findings by trial and appellate courts supported by evidence—Signature on ledger not disputed during cross-examinatio...
Service Law - Disability Pension – Injury Sustained During Active Service – Entitlement Under CCS (EOP) Rules – Lump Sum Compensation Awarded - The petitioner, a retired BSF Sub-Inspector, sought disability pension for a gunshot wound sustained in active duty in 1993 resulting in permanent disability of 30% – The injury was acknowledged as attributable to service by the Med...
Civil Writ - Tender Process – Opening of Financial Bids – No Right to Pre-Award Disclosure – Petition Dismissed – Petitioner challenged opening of Cover-II (financial bids) without being informed of the outcome of its technical bid—Court held: Clauses 28.1 and 42.5 of ITB prohibit disclosure before award—Suppression of these clauses by Petitioner fatal—Hel...
Civil Law - Child Custody – Paramount Consideration of Welfare – Father's Custody Refused – Despite being acquitted of wife's alleged murder, the father was denied custody of the minor son – Court prioritized the child's welfare, observing emotional trauma and the minor's expressed unwillingness to reside with the father – Reiterated that guardianship ...
Mining Leases – Validity of DMF Contribution Policy – Sections 9B & 15A of MMDR Act – Demand Upheld – The appellant, a sand mining lessee, challenged a Demand Notice requiring payment of 10% of the bid amount to the DMF Trust, asserting violation of Section 9B of the 1957 Act – The Supreme Court held that Section 9B is inapplicable to minor minerals due to Section...
Maternity Leave – Section 5 and 27 of the Maternity Benefit Act, 1961 - FR 101(a) and Constitutional Interpretation – Maternity Leave Granted – The appellant, a government teacher in Tamil Nadu, sought maternity leave for her first child born from her second marriage – The leave was denied on the ground that she already had two children from her first marriage – Supre...
Contract Law – Electricity Act - Change in Law – Evacuation Facility Charges – Restitution Principle – Compensation Upheld – Coal India Limited issued a notification dated 19.12.2017 imposing Evacuation Facility Charges (EFC) – Adani Power informed the appellants the next day, claiming this constituted a change in law – APTEL affirmed change in law status ...
Company Law - Winding Up – Debt Admission in Balance Sheet – Limited to ₹64.30 Lakh – Petition filed under Sections 433(e), 434(1)(a) alleging failure of respondent company to repay total dues of ₹21.55 crores—Court held only ₹64.30 lakh admitted in balance sheet was an undisputed liability—Directed respondent to pay with 11% interest—No case for winding u...
Civil Law - Trademark Infringement Suit – Commercial Suit Classification – Section 12 of CC Act – Specific Value Sufficient – Suit for infringement of ‘KRANTI’ trademark valued at over Rs.95 lakhs – Court held that valuation as pleaded, based on market value under Section 12(1)(d) of the Commercial Courts Act, satisfies ‘specified value’ requir...