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Case Study: Temporary Covid Incentives Do Not Count as Wages under ESI Act Case Ms. Godambari Raturi vs. ESIC & Anr. Court and Date Delhi High CourtW.P.(C) 16407/2022 | Date: 08 November 2024Justice: Hon’ble Mr. Girish Kathpalia Relevant Law Background The petitioner, Ms. Godambari Raturi, sought ESI Covid-19 relief after her husband, an insured person […]

Gauhati High Court Reinforces Union Registration Norm Case M/s. Down Town Hospital Ltd. vs. The State of Assam & Others Court and Date Gauhati High CourtW.P.(C) No. 5237/2013Date of Judgment: 15th May 2025Hon’ble Judge: Mr. Justice Michael Zothankhuma Relevant Law Background A dispute arose when a group of hospital employees sought to raise an industrial […]

Case Dr. A. D. Maria Clete vs. Regional Provident Fund Commissioner(W.P. No. 5469 of 2021) Court and Date Madras High CourtHon’ble Mr. Justice A.D. Maria Clete(W.P. No. 5469 of 2021)Date of Judgment: 29th April 2025 Relevant Law Background The petitioner challenged a Section 7A summons issued by the EPFO requiring submission of documents related to […]

Contractor’s EPF Code Bars Principal’s Liability Case Brakes India Ltd. vs. EPFO, VelloreW.P. No. 391 of 2014 Court and Date Madras High CourtDate of Judgment: 6 February 2015Hon’ble Judge: Mr. Justice M. Duraiswamy Relevant Law Background Brakes India Ltd. engaged contractors for various services. One such contractor defaulted in remitting PF dues. Though the contractor […]

Principal Employer Not Responsible for PF Dues Without Proper Identification of Contractual Labour Case Hindustan Petroleum Corporation Ltd. v. Asstt. Provident Fund Commissioner Court and Date Chhattisgarh High CourtWPL No. 1027/2011Date of Judgment: 4th February 2025Judge: Hon’ble Mr. Rakesh Mohan Pandey, J. Relevant Law Background Hindustan Petroleum Corporation Ltd. (HPCL) outsourced loading/unloading of LPG cylinders […]

Cess Not Applicable on Supply Contracts – Chhattisgarh High Court Ruling Case M/s. BNC Power Projects Ltd. & Anr. v. Union of India & Ors. Court and Date Chhattisgarh High CourtHon’ble Mr. Sanjay K. Agrawal & Hon’ble Mr. Sanjay Kumar Jaiswal, JJ.WPC No. 4368/2021 | Date: 21 March 2025 Relevant Law Building and Other Construction […]

Case Study: Consultants Classified as Employees under EPF Act Case: Gain Financial Consultants (P) Ltd. v. Regional Provident Fund Commissioner Relevant Law: Income Tax Act (TDS u/s 192 vs 194J) and EPF Act Court: Bombay High Court Date: 14 March 2001 Background Although many companies deduct TDS under Section 194J (professional fees) for individuals who, […]