Stamp Duty – Agreement to Sell – Possession – The agreements in question did not convey possession of the immovable property, as the plaintiff was already in possession prior to execution – Entry No. 5 (cc) of Schedule 1-A applicable under Punjab Stamp Act requires stamp duty on agreements evidencing delivery of possession – The trial court and High Court's orders...
Service Law – Terminal Benefits – Appellants, former employees of the Research and Analysis Wing, sought terminal benefits and pension after the merger of their posts was retrospectively applied – The Cabinet Secretariat initially reclassified the posts, merging them in a manner that was challenged – Central Administrative Tribunal (CAT) directed for reconsideration and the...
Termination of services during probation period – Appeal and revision – Maintainability – The petitioner’s services as a constable were terminated while on probation. The appellate authority dismissed the petitioner’s appeal on a technical ground, and the respondents contended that the petitioner had an alternative remedy of filing a revision petition. The court exami...
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, ...
Promotion of government servant – Clearance regarding pending disciplinary proceedings required before confirmation – Failure to provide complete particulars of pending criminal case – “Sealed cover procedure” not followed – Fault of the respondents – Review DPC constituted to rectify the mistake – Petitioner entitled to ad-hoc promotion. [Para 32-50...
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...
Recognition of B.Ed. Colleges – State Government's Policy – State Government took a policy decision not to grant recognition to new B.Ed. colleges based on statistics showing that the number of B.Ed. graduates far exceeded the need for teachers, leading to unemployment – High Court quashed this decision as arbitrary – Supreme Court found the decision based on valid reas...
Service Law – Disciplinary Proceedings – Compulsory Retirement – Court examined the petitioner's challenge against the Tribunal's dismissal of his appeal regarding disciplinary actions including compulsory retirement, and later modification to withholding promotion for five years. The disciplinary actions stemmed from false declarations made by the petitioner concer...
Seniority – Promotees vs. Direct Recruits – Promotees and direct recruits appointed in the same recruitment year (1997-1998) for the post of ACOs – Seniority list prepared by the State giving higher seniority to direct recruits challenged – High Court ruled in favor of promotees – Supreme Court upheld High Court's decision [Paras 1-28].
Application of...
Excise Law – Refund of Duty – Returned Goods – Section 173L of the Central Excise Act, 1944 – For refund of excise duty under Section 173L, the value of returned goods must be considered as the market value of the excisable goods and not the ex-duty or raw material value – Supreme Court held that the Department correctly determined the value of the returned goods at R...