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...
Permanent Commission – Armed Forces – Indian Navy – Women Officers – Short Service Commission – High Court's judgment challenged – AFT dismissed applications challenging denial of Permanent Commission – Principle issue whether AFT could adjudicate validity of selection proceedings when relevant material disclosed only to AFT in sealed cover – App...
Service Law – Dismissal for Gross Negligence – CISF Constable – The respondent, a CISF Constable, was dismissed from service for gross negligence and dereliction of duty, resulting in the theft of 800 kgs of copper wires from the site where he was on duty – The High Court converted the punishment to compulsory retirement, and the Division Bench directed reinstatement with f...
Service Law – Regularization – Contractual Basis – The High Court ordered regularization of the respondent who had served as a driver on a contractual basis for over ten years – Supreme Court held that mere continuation in service does not entitle an employee to regularization, especially when the initial appointment was contractual and without a selection process – T...
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 – Promotion and Service Matters – The petitioner sought promotion to the post of Chief Law Officer/Inspector General in BSF. The High Court examined the criteria for promotion, recruitment rules, petitioner’s medical category, and procedural delays in framing recruitment rules. [Para 2-4, 30-32]
Promotion Eligibility – held – eligibility for p...
Taxation Law – Income Tax Act – Section 148 Reassessment – The High Court of Delhi adjudicated the validity of reassessment proceedings initiated against Seema Gupta under Section 148 of the Income Tax Act, 1961. The Court examined the discrepancies between the reasons provided to the petitioner and those recorded by the respondent, as well as the overall legality and justificati...