Civil Law - Provident Fund – Levy of Damages for Delayed Remittance – Whether Mandatory – The Tribunal set aside damages under Section 14B citing lack of willful default—Held: Mens rea is not required for imposing damages under Section 14B—Authority must consider aggravating and mitigating factors but cannot mechanically waive damages—Tribunal’s order set ...
Industrial Disputes – Reinstatement vs. Lump Sum Compensation – Unfair Labour Practices – The petitioner, a government-aided private college, challenged the Labour Court's order of reinstatement with 50% back wages – Respondents (workmen) were retrenched in 2006 after completing 240 days but were appointed on ad hoc basis without approval from the competent authority &n...
Contractual Matters – Tender Process – Judicial Review – Petitioner challenges the award of contract for supply of Liquid Medical Oxygen (LMO) to respondent No.5, alleging that PGIMER unlawfully relaxed eligibility criteria for respondent No.5 – Respondent No.5, a startup MSME, was allowed relaxation of experience and financial turnover requirements as per General Financial...
Amendment of Pleadings – Order 6 Rule 17 CPC – Scope of Court’s Discretion – Amendment Necessary for Proper Adjudication – The plaintiffs filed an application seeking amendment of the plaint to add a prayer for possession after alleging that the defendants constructed shops and rooms on the suit property during the pendency of the suit for injunction. The Court held t...
Refund of Security Deposit – Limitation Period – Kerala Municipality Act – Suit for refund of ₹2,06,287/- as security deposit from Kannur Municipality – First Appellate Court found claim barred by limitation under Section 544 of Kerala Municipality Act, requiring suit within six months of cause of action – High Court overrules, stating wrongful retention of security...
Taxation Law – Deemed Dealer under MVAT Act – Whether Stressed Assets Stabilization Fund is Liable – The Appellant, a trust set up by the Central Government to recover non-performing assets of IDBI, challenged its classification as a deemed dealer under the MVAT Act – The Tribunal upheld the determination order, ruling that the Appellant falls within the definition of a &qu...
Service Law - Gratuity Entitlement – Badli Worker – Continuous Service – Held: A worker engaged as a badli (substitute) in permanent positions for 38 years is entitled to gratuity – The employer failed to produce service records, leading to an adverse inference – Controlling Authority’s order directing payment upheld [Paras 1, 17-19].
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Taxation Law - Tax Evasion – Undervaluation of Goods – Section 129 of the IGST/CGST Act – Goods in transit can be seized if transported in contravention of the Act or Rules – The petitioners contended that their goods were lawfully transported with valid tax invoices and without an e-way bill, as the value was below ₹50,000 – The Court held that undervaluation of go...
Civil Law - Execution Proceedings – Power of Execution Court – Whether It Can Modify the Decree – Petitioners obtained a decree for possession of land marked with letters ‘E’, ‘F’, ‘G’ & ‘H’ in site plan Ex. PW-4/9—Respondents raised objections regarding measurement, claiming possession of 400 sq. yards instead of 305 sq. ...
Election Law – Discrepancy in Vote Counting – Justification for Recount – Appellant, a candidate for ‘Gram Pradhan,’ challenged election results due to inconsistencies in votes cast and counted – Polling booths 43, 44, and 45 recorded 1,194 votes cast as per oral communication from the Presiding Officer, but official Form 46 showed 1,213 votes – Allegation...