Fiscal Legislation – Constitutional Validity – Sabka Vishwas Scheme – Writ petition challenging Sections 124(2) and 130(2) of the Finance (No. 2) Act, 2019 as ultra vires and unconstitutional – Provisions precluding refund of excess deposits under the scheme – Scheme aimed at reducing legacy litigation and encouraging voluntary disclosure of evaded taxes – Held,...
Service Law – Increase in Punishment – Show-Cause Notice – Writ petition challenging enhancement of punishment by the Appellate Authority – Petitioner, a Veterinary Livestock Development Assistant, punished for absenteeism – Appellate Authority increased punishment without serving show-cause notice – Held, as per Rule 11, Appellate Authority must issue show-caus...
Service Law – Dismissal from Service – Natural Justice – Writ petition challenging dismissal from service for alleged bribery – Personal hearing conducted by a different officer than the one who passed the final order – Held, principles of natural justice mandate that the officer who hears must also decide – Successor officer had no occasion to hear the petition...
Arbitration Law – Non-Speaking Award – Section 34 – Appeal challenging the arbitral award and its dismissal on the ground that the award was non-speaking and thus invalid. Held: For an award to comply with Section 31(3) of the Act, it must contain reasons supporting the conclusions unless the parties agree otherwise. The absence of reasons constitutes a patent illegality under Se...
Arbitration Law – Objections under Section 34 – Limitation – Appeal against the dismissal of objections to an arbitral award. Held: The dismissal of objections on the ground of limitation was improper as there was no evidence that the signed copy of the arbitral award was served upon the appellants. The Additional District Judge erred in commenting on the merits after concluding ...
Sales Tax – Refund of Excess Tax – Unjust Enrichment – Appeal against the refusal of refund based on the principle of unjust enrichment. Held: The officer determining the refund amount cannot review or revise the assessment order but must respect it and only quantify the refund. The appeal was allowed, and the appellant was entitled to a refund as per the assessment order. [Paras...
Criminal Law – Appeal against Conviction – Section 411 IPC – Appeal against conviction for the offence under Section 411 IPC. Appellant was convicted based on the recovery of Rs. 13,000, a photograph, and a bag. Held: In the absence of strong evidence, particularly the lack of proof that the appellant knew or had reason to believe the property was stolen, the conviction under Sec...
Land Law - Validity of Notice - Demarcation - Natural Justice-Validity of Notice - Demarcation Requirement – Civil writ petition under Articles 226 and 227 challenging a notice issued under Section 24(1) of the Haryana Gram Panchayati Raj Act, 1994 – Held: For a notice to be valid under Section 24(1), a prior valid demarcation of the concerned site by a competent Revenue Officer is req...
Taxation Law – Central Sales Tax – Inter-State Sales – The petitioner, a public sector undertaking, entered into an agreement with the Government of Bihar to supply energy food. The Sales Tax Tribunal upheld the assessment of the transactions as inter-state sales liable to tax under the Central Sales Tax Act, despite the petitioner's contention that these were stock transfers...
Service Law - Pension - Daily Wage Service - Regularization - Continuity of Service - New Pension Scheme-Pension - Counting of Daily Wage Service – Civil writ petition under Articles 226 and 227 challenging conditions in the regularization of service – Held: The petitioner, who worked as a daily wager from 01.01.1995 and whose services were regularized in 2014, is entitled to count his...