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Judiciary

Bombay HC upholds reinstatement with 50% back wages for terminated worker

January 6, 2025 483 Views 0 comment Print

Bombay High Court upholds reinstatement with 50% back wages for terminated worker, ruling on employer-employee relationship and labor court jurisdiction.

No assessment u/s 153C as satisfaction note was not recorded for relevant search assessment years

January 6, 2025 162 Views 0 comment Print

The company contended that the satisfaction note required to initiate the assessment under section 153C was recorded by AO only on January 18, 2021, making the search year AY 2021-22.

Individual Workmen Cannot Seek Regularization Without Union Support

January 6, 2025 153 Views 0 comment Print

Karnataka HC rules on individual workman’s dispute for regularization under Industrial Disputes Act. Tata Advanced System Ltd. challenges order of reference.

No revision u/s 263 on the basis of “Borrowed Satisfaction”

January 6, 2025 123 Views 0 comment Print

In response to the notice under Section 263, assessee argued that the issue had already been examined during reassessment proceedings and that the AO had taken a plausible legal view.

Refund for unutilized ITC was not allowed except in specific circumstances u/s 54 of CGST

January 6, 2025 201 Views 0 comment Print

The blocking and unblocking of ITC by the SGST authorities between 20.03.2021 and 07.07.2021 were not subject matter of any litigation where the issue of legality or correctness of such blocking was determined.

GST AAAR Ruling on Leasing Electric Vehicles Without Operator

January 5, 2025 855 Views 0 comment Print

The AAAR Odisha rules that leasing electric vehicles (E-Bikes) without operators falls under financial leasing services under GST, taxed similarly to goods transfer.

AAAR Ruling on GST on Bakery Products and Services by Pioneer Bakers

January 5, 2025 1203 Views 0 comment Print

GST AAAR Odisha clarifies tax applicability on Pioneer Bakers’ supply of cakes, bakery items, and related services, including composite supply classification.

Employer liable to pay damages for delay in transfer of EPF accumulations by Board of Trustees

January 5, 2025 570 Views 0 comment Print

The Calcutta High Court reviewed a writ petition from Paschim Banga Gramin Bank, challenging a Section 14B order under the Employees Provident Fund Act.

Assistant Engineer is not a ‘workman’ under Industrial Disputes Act, 1947: SC

January 5, 2025 387 Views 0 comment Print

Lenin Kumar Ray Vs Express Publications (Madurai) Ltd. (Supreme Court) Considering the nature of duties being performed, an Assistant Engineer will not fall under the ambit of ‘workman’ as contemplated under ID Act.

Employees who rendered 480 days of service entitled to regularization: SC

January 5, 2025 789 Views 0 comment Print

The Supreme Court examines the applicability of Tamil Nadu Industrial Establishments Act in a case regarding the permanent status of employees in Tamil Nadu Medical Services Corporation.

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