Personal Security - Withdrawal of Security Cover – Appeal – Decorated police officer's security cover withdrawn by state – Court finds no vested right to personal security – Individual must demonstrate real and genuine threat, not mere apprehension – State’s assessment of threat perception upheld in absence of reliable contrary evidence – Appeal dismis...
Industrial Disputes - Retrenchment Permission – Writ Petition – Company sought permission to retrench 37 workers due to reduced demand during COVID-19 – Labour Commissioner failed to communicate decision within 60 days – Deemed permission granted under Section 25-N(4) – Court finds no infirmity in the deemed permission – Petition dismissed, legality of grounds f...
VAT Law - Input Tax Credit on Evaporation Loss – Appeals – Haryana Tax Tribunal allowed ITC on evaporation losses of petrol and HSD – State appealed citing Entry 5 of Schedule E – Tribunal's decision upheld – Full Bench finds petroleum products’ evaporation losses allowable under prescribed limits – ITC not to be reversed on such losses – Circums...
GST Law - Detention of Goods – Writ Petition – Alleged tax evasion due to minor discrepancy in quantity of copper goods in transit – Invoice and e-way bill showed 10430.7 kg, actual weight 10520 kg – Discrepancy less than 1% – Tax already paid Rs.12,76,717.68 – Claimed evasion Rs.11,000 – Petitioner offered to pay additional tax and penalty – Court f...
Hindu Succession Act - Interpretation of Will – Regular Second Appeal – Will construction requires complete reading to understand testator’s intent – No explicit restriction in will on wife’s right to alienate property during her lifetime – Contingent provision for property succession after wife's death without intestate succession becomes redundant if wife ...
Municipal Law – Computation of Period for Requisition of Meeting – Writ Petition against State Government’s disapproval of meeting convened by dissatisfied councillors – Section 25(3) of the Punjab Municipal Act, 1911 interpreted to mandate meeting within 30 days from the initial requisition – Meeting held beyond this period deemed invalid – Petition dismissed &...
Civil Procedure - Permanent Injunction - Proof of Possession - Specific Relief Act, Section 38 - Regular Second Appeal against concurrent findings - Appellant filed suit for permanent injunction claiming ownership and possession of suit land based on a sale deed. The Court held that recitals in the sale deed alone were insufficient to establish possession. The suit land was mortgaged and sold in a...
VAT Law - Imposition of Penalty - Non-disclosure of Invoices - Appeal Against VAT Tribunal's Decision - Physical Verification of Goods - Requirement of Documentation - Section 51 of the Punjab VAT Act, 2005 - Held: The driver was not required to know the specifics of the supply order but only to provide necessary documents showing the supply order and GRs. Absence of any intent to evade tax wa...
Constitutional Law - Writ Petition under Articles 226, 227 – Challenge to Appellate Authority Order – Petitioner challenged the order of the Commissioner, Gurugram, which directed payment of additional stamp duty on the deed of assignment. High Court exercised its jurisdiction to interpret relevant provisions of the Indian Stamp Act, 1899 – Held that the order of the Commissioner...
Evidence Law - Admissibility of Certified Copies of Public Documents - Certified copy of RoznamchaWaqiati (diary) maintained by the Patwari, in accordance with the Punjab Land Records Manual, is admissible as evidence under Sections 74 and 77 of the Indian Evidence Act, 1872. The diary, being a public document by virtue of Section 151 of the Punjab Land Revenue Act, 1887, fulfills the necessary le...