Taxation Law - Tax Demand – Setting Aside of Arbitrary Tax Demand: Petitioner challenged tax demand of Rs. 21,50,150/- for AY 2012-13 raised by respondent – Employer deducted tax but failed to deposit with revenue – Reliance on Section 205 of the Income Tax Act and pertinent judgments – Held, demand set aside as petitioner cannot be penalized for employer’s non-compli...
Civil Writ Petition – Challenge to disciplinary action and dismissal from banking services – Petitioner dismissed based on allegations of financial misconduct – Past instances of departmental proceedings and interventions by the Court – Repeated assessment of charges and disciplinary actions – Legal principles on maintaining financial probity in bank services – ...
Article 227 of the Constitution of India – Matrimonial Case – Expedited Disposal of Proceedings – Right to Speedy Justice – Direction to the Family Court for expeditious trial – Petitioner seeks dissolution/nullity of marriage – Apex Court’s recognition of the right to speedy justice under Article 21 – Notice to Respondent dispensed with – Emph...
Constitutional Law – Article 136 – Plea of juvenility under Section 7A of the Juvenile Justice Act, 2000 can be raised at any stage, even after final disposal of the case – Supreme Court emphasized the significance of juvenility claims and the need for appropriate verification, given the potential for juveniles to be wrongfully tried as adults [Paras 1-30].
Juvenile ...
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...
Constitutional Law – Article 21 – Right to Life – Compensation to Riot Victims – The Supreme Court held that the victims of the 1992-93 Bombay riots, due to the failure of the State Government to maintain law and order, were entitled to compensation under Article 21 of the Constitution, which guarantees the right to live with human dignity. The State Government’s fail...
Property Law – Interest on Outstanding Dues – Noida and Greater Noida Authorities – Supreme Court revisited orders directing reduced interest rates on outstanding dues for all projects other than Amrapali – Original orders (10.06.2020, 19.08.2020, and 25.08.2020) provided relief of reduced interest rates at 8% per annum – High Court ruled these orders lacked jurisdict...
Reservation Law – Constitutionality – 103rd Constitution Amendment – Introduced 10% reservation for EWS in education and public employment – Petitioners argued it violated basic structure by excluding socially and educationally backward classes and exceeding the 50% reservation cap – Supreme Court upheld the amendment – Held, economic criteria for reservation do...
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...