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Supreme Court Allows Assessee in GST Limitation Case by Setting Aside Show Cause...
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Judgements without assigned author

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Supreme Court

Supreme Court Upholds Appointment of Meritorious Reserved Candidate to Unreserved PWD Post in Recruitment Dispute. The Court held that a recruitment condition allowing filling of an unreserved PWD vacancy with PWD candidates from other categories as per merit permits appointment of a more meritorious reserved category candidate, based on principles of horizontal reservation and mobility from reserved to unreserved categories....

The Supreme Court addressed an appeal concerning the interpretation of recruitment rules for filling a vacancy reserved for Persons with Disability with Low Vision (PWD-LV) in the Unreserved category....

Supreme Court

Supreme Court Dismisses Appeal in Pension Rules Case Regarding Withholding of Gratuity During Pending Criminal Proceedings. Court Upholds Statutory Embargo Under Rule 69(1)(c) of Central Civil Services (Pension) Rules, 1972, Holding That Gratuity Cannot Be Paid While Either Departmental or Judicial Proceedings Remain Pending....

The appeal concerned a retired government employee whose gratuity was withheld due to pending criminal proceedings against him. The appellant had worked for the Himachal Pradesh Road Transport Corpora...

Supreme Court

Supreme Court Quashes Summoning Order Against Director in Cheque Dishonour Case Under Negotiable Instruments Act, 1881. The Court held that mere directorship and signing of board resolution do not establish liability under Section 141 NI Act, as specific averments of being in charge of and responsible for company's business conduct are required....

The dispute arose from a cheque dishonour case under Sections 138 and 142 of the Negotiable Instruments Act, 1881, where the appellant, a director of Projtech Engineering Private Limited, was summoned...

Supreme Court

Supreme Court Allows Appeal in Dishonoured Cheque Case Under Negotiable Instruments Act, 1881, Restoring Complaint for Trial. The Court held that the presumption under Section 139 of the Act regarding legally enforceable debt is rebuttable only at trial, not at pre-trial stage, and the basic ingredients under Section 138 were prima facie satisfied....

The dispute arose from a complaint filed under Section 138 of the Negotiable Instruments Act, 1881, by the appellant against the second respondent, who had issued a cheque for ₹50 crores as part of ...

High Court

High Court of Andhra Pradesh Upholds Maintainability of Writ Petition Seeking Appointment of Guardian for Comatose Patient Under Article 226 Parens Patriae Jurisdiction. The Court Held That in the Absence of Statutory Remedy for Guardianship of a Person in Vegetative/Comatose State, the High Court Can Exercise Parens Patriae Jurisdiction and Followed Guidelines Laid Down by the Kerala High Court for Appointment and Monitoring of Guardian, Including Medical Board Examination and Periodical Reporting....

The writ petition was filed before the High Court of Andhra Pradesh at Amaravati under Article 226 of the Constitution of India seeking a writ of Mandamus invoking parens patriae jurisdiction to appoi...

High Court

Madras High Court Allows Assessee's Appeal in Income Tax Penalty Case — Typographical Error in Return Does Not Attract Penalty Under Section 271(1)(c) of Income Tax Act, 1961. Bona Fide Claim for Exemption Based on Professional Advice Does Not Amount to Concealment or Furnishing of Inaccurate Particulars....

The appellant, Ms. Saritha Jain, an income tax assessee, sold her shares in M/s. Vision Health Services (P) Ltd., an Indian company, to M/s. Perot Systems Corporation, a US company, for a consideratio...

High Court

Madras High Court Upholds Demolition of Illegal Constructions on Water Bodies in Tamil Nadu. Court Directs Removal of Encroachments and Restoration of Water Bodies to Protect Environment and Public Interest Under Public Trust Doctrine and Article 21....

This batch of writ petitions was filed by various individuals and associations challenging the demolition of constructions on water bodies and river banks in Tamil Nadu, particularly in Coimbatore dis...

High Court

Madras High Court Allows Pension Counting for Part-Time Village Assistant Service - 50% of Pre-Regularisation Service to Be Included Under G.O. Ms. No. 33 and Supreme Court Order. The court held that the benefit of counting 50% of service rendered as part-time Village Assistant prior to regularisation is applicable to all similarly situated Village Assistants for pensionary benefits....

The writ petition was filed by A. Elangovan, a former Village Assistant, seeking a mandamus to direct the respondents (State of Tamil Nadu and revenue authorities) to grant pension by calculating his ...

High Court

Madras High Court Dismisses TANGEDCO's Appeals Against Regularisation of Daily Wage Employees — Upholds Parity in Pay and Regularisation for Workers with 10+ Years of Service. The court held that daily wage employees who completed 10 years of continuous service are entitled to regularisation under Section 3(1)(b) of the Tamil Nadu Industrial Establishments (Conferment of Permanent Status to Workmen) Act, 1981, and to equal pay for equal work under Articles 14 and 16 of the Constitution....

The case involves multiple writ appeals filed by Tamil Nadu Generation and Distribution Corporation Limited (TANGEDCO) against an order of a learned Single Judge dated 16.02.2022 in W.P.No.10639 of 20...

High Court

Madras High Court Allows Assessee's Appeal in Income Tax Penalty Case — Typographical Error in Return Does Not Attract Penalty Under Section 271(1)(c). Bonafide belief and full disclosure of transaction negate mens rea for concealment....

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