Income Tax – Withholding Tax Certificate – Interpretation of Section 197 of the Income Tax Act, 1961 – The Delhi High Court examined whether the denial of a Nil withholding tax certificate to SFDC Ireland Limited by the Commissioner of Income Tax was justified. The petitioner, a resident of Ireland, argued that the payments received from SFDC India for the sale of standardized, n...
Service Law - Misconduct of CISF Personnel – Disciplinary Action – Petitioner, a CISF Constable, faced disciplinary action for knocking on a female neighbor's door at night while her husband was absent, which was deemed misconduct and unbecoming of a government servant – Punishment included pay reduction for 3 years with no increments during this period – Petitioner'...
Service Law – Recruitment Process – Legitimate Expectation – The High Court of Delhi addressed the petitioner's claim for appointment as a 'Follower' in Border Security Force under the recruitment process initiated in 2008. The petitioner's selection process was completed, but the appointment was withheld due to subsequent changes in recruitment rules. [Paras 31, ...
Tax Law – GST Registration Cancellation – legality of the cancellation of GST registration of M/S Maurya Industries. The main issues revolved around the application of Section 29 of the Central Goods and Services Tax Act, 2017, the procedural irregularities in issuing the show cause notice and order, and the retrospective effect of cancellation. [Para 1, 4-6, 12-14]
Cancel...
Civil Service – Service Law - Performance Appraisal Report – Timeliness and Authority Discretion – The Supreme Court considered whether the delay by the Accepting Authority in completing the Performance Appraisal Report (PAR) for an Indian Administrative Services (IAS) officer breached the All India Services (Performance Appraisal Report) Rules, 2007. The dispute involved the var...
Civil Law – Arbitration – Interim Measures – In the case of Shanghai Electric Group Co. Ltd. Versus Reliance Infrastructure Ltd., the Delhi High Court examined the issue of granting interim measures under Section 9 of the Arbitration and Conciliation Act, 1996, in the context of an international commercial arbitration. The Court considered the enforceability of a foreign arbitral...
Service Law - Promotion Claim to Law Officer – Rejection by Principal Secretary – Petitioner, Sandeep Kumar, working in clerical cadre, challenges the rejection of his promotion to Law Officer under Himachal Pradesh Department of Irrigation and Public Health Legal Assistants (Class-III Non-Gazetted) Recruitment and Promotion Rules, 1996 and subsequent amendments. Petitioner sought prom...
Tenant's Right to Electricity Connection – Ambit and Limitations – The petitioners, as tenants, seek an electricity connection independent of the landlord's consent. They rely on Supreme Court and Allahabad High Court precedents asserting tenants' rights to basic amenities like electricity. [Paras 2, 7, 8]
Occupier’s Right to Electricity – clarified...
Issue of Genuineness and Jurisdiction – The core issue raised involves the genuineness of certificates produced by the respondents for staff nurse positions – The Central Administrative Tribunal ruled it lacked jurisdiction over the direct challenge against the validity of certificates as these are issued by statutory bodies, i.e., Kerala and Tamil Nadu Nurses and Midwives Councils, wh...
Service Law - Prospective Resignation Withdrawal – Case involving Dr. Mrs. Suman V. Jain's right to withdraw her resignation before the effective date – Appellant’s prospective resignation could be withdrawn at any time before it became effective as there was no legal, contractual, or constitutional bar preventing such action – No prior consent to treat resignation as &...