Taxation Law - Value Added Tax – Input Tax Credit – Rule 21(8) of Punjab VAT Rules introduced before statutory sanction – Held invalid – The Supreme Court upheld the Punjab and Haryana High Court's decision invalidating Rule 21(8) of the Punjab VAT Rules insofar as it sought to reduce ITC on stock-in-trade before an enabling provision in the Punjab VAT Act came into for...
Labour Law – Gratuity – Forfeiture under Section 4(6) – No Requirement of Criminal Conviction – The Supreme Court ruled that gratuity can be forfeited under Section 4(6)(b)(ii) of the Payment of Gratuity Act, 1972 if an employee is terminated for an act constituting an offence involving moral turpitude – A criminal conviction is not a precondition for forfeiture &ndas...
Administrative Law – Withdrawal of NOC – Validity of Government Decision – The Supreme Court upheld the withdrawal of the No Objection Certificate (NOC) granted to the appellant for establishing an Ayurvedic Medical College and Hospital – Held: The NOC was issued without following the Rules of Business, which required approval from the Council of Ministers – Since the...
Labour Law - Employee’s Compensation – Interest on Delayed Payment – Mandatory Nature of 12% Interest under Section 4A(3) – The Supreme Court ruled that under Section 4A(3) of the Employee’s Compensation Act, if an employer defaults in paying compensation within one month of it becoming due, interest at 12% per annum is statutorily mandated – The Commissioner ha...
Amendment of Written Statement – Subsequent Events – Tenants sought to amend their written statements during the pendency of their rent appeals to bring on record subsequent events that allegedly negated the landlord's bona fide necessity – The applications for amendment were filed four years after the subsequent events and were dismissed by the Appellate Authority, leading t...
Execution of Decree – Bonafide Purchasers – The appellants, claiming to be bonafide purchasers of flats constructed on the disputed plot, objected to the execution of the decree, arguing they were not parties to the original suit – The court dismissed their objections, holding that the appellants acquired the property during the pendency of the suit, making the transfers subject ...
Labour Law - Industrial Disputes – Wrongful Termination – Compensation Instead of Reinstatement – Whether Justified – Held: Yes – The respondent was employed as a bus driver from 05.03.2002 but was terminated on 09.09.2012 without notice – The petitioner claimed voluntary abandonment, citing a full and final settlement of ₹30,000 – The Labour Court found...
Eviction Notice - Town Planning – Eviction Under MRTP Act – Rights of Tenants in Redevelopment – Petitioners, long-term occupants of commercial premises, challenged their eviction due to road widening – The Court reiterated that tenants do not have the right to challenge eviction notices under the MRTP Act; only the landlord (owner) can challenge such actions – Held: ...
SARFAESI Act – Maintainability of Writ Petition – Exhaustion of Alternative Remedies Required - The petitioners, challenging the DRT’s order denying stay on asset possession, argued that procedural lapses warranted court intervention. However, the court highlighted the SARFAESI Act’s self-contained remedy structure, requiring petitioners to exhaust statutory avenues before ...
Service Law – Promotion During Punishment Period – Eligibility Criteria – The respondent was awarded a penalty of stoppage of two increments for 30 months ending on 16.12.2017—The appellant bank reverted his promotion on the ground that he was ineligible on the date of initial promotion (14.08.2017)—Held: While an employee cannot be promoted during the currency of a p...