Negative Equality Archives

GST liability concessionaire principal contractor sub-contractor

Rajasthan HC Upholds GST Demand Against Concessionaire; Holds Sub-Contracting Does Not Extinguish Tax Liability

“Where construction of roads was undertaken and the toll was being collected as a reciprocal arrangement under the agreement, there was no tax exemption because the collection of toll was essentially the consideration being received and amounted to annuity and in case of any ambiguity, the same was to be interpreted in favor of the revenue/state and not in favor of the assessee.”

Case Briefs High Courts

Chh HC | Art. 14 of the Constitution does not envisage negative equality; Grant of study leave to employees under probation, cannot be a ground for claiming negative parity in the teeth of R. 42 (5) of Chhattisgarh Civil Services (Leave) Rules, 2010

Chhattisgarh High Court: A Division Bench of Arup Kumar Goswami CJ. and Rajendra Chandra Singh Samant J. dismissed the appeal and remarked

Case Briefs Supreme Court

Benefit conferred on one or a set of people, without legal basis or justification, cannot multiply and be relied upon as a principle of parity: SC

Supreme Court: In a case where some candidates who had applied for the post of Helper/trainee with Tamil Nadu Generation and Distribution

Case Briefs Supreme Court

Supreme Court | Can candidates left out of merit list claim equity with those selected on basis of erroneous concession given by State? Read SC discussion on Negative Equality

Supreme Court: A 3-Judge Bench of L. Nageswara Rao, Hemant Gupta and Ajay Rastogi, JJ. held that the candidates left out of

Case Briefs High Courts

Jhar HC | Art. 14 does not envisage negative equality; wrong benefits conferred upon someone inadvertently not to be a ground to grant similar relief to others

Jharkhand High Court: The instant writ petition entertained by Sujit Narayan Prasad, J. was filed under Article 226 of the Constitution of