The Supreme Court's decision in K. Umadevi represents a fundamental shift from mechanical rule application to constitutional rights protection in maternity benefit interpretation. The Court's explicit observations establish several key principles.
Labour Law
GST is to be charged on cess and as such cess is not to be charged on GST. GST is to be calculated on the total amount of the cost of construction including the cess levied under the Cess Act. As a sequitur, cess cannot be levied or be payable on GST amount involved in a construction contract.
Reforming labour laws to meet 21st-century demands is commendable. However, increasing daily permissible hours from nine to ten (or twelve) is more than a technical change-it shows how worker time, health, and dignity are valued.
Labour Law
Can Employers Recover Gratuity Amount Paid Over And Above The Statutory Ceiling From Their Employees?
Despite this issue being marred by controversy and contradicting judicial precedents, employers running private establishments would have a good case for recovering any excess gratuity (over and above the upper cap provided under the Payment of Gratuity Act, 1972) paid to their employees, provided...
To make the maternity Benefit law purposeful, Employers must see maternity as natural, not a burden and HR professionals should lead with empathy and compliance.
Intellectual property (IP), though intangible, is probably the most important form of property today. The definition of IP has widened with the growth of international trade and globalization of the economy, giving the whole business a new paradigm. IP, having developed into a powerful commercial...
It can safely be said that payment of bonus under incentive bonus scheme cannot be regarded as payment of statutory bonus. Not only can such payments not be equated with any custom, but they also do not stand on the same footing as that of an agreement or settlement with the employer for payment of...
Compliance is not optional. It is the responsibility of the principal employer to ensure that all contractors they engage adhere strictly to labour laws and statutory regulations. A proactive and documented approach will not only help to avoid legal liabilities but also foster an ethical...
Strategic Relevance of Wage Settlements In India’s evolving industrial landscape, wage settlements have transformed from mere instruments of salary fixation to strategic levers for fostering industrial peace, operational efficiency, and workforce alignment. The settlements have evolved into...
The Executive Committee of a listed company was in the midst of its annual review meeting. While presenting his analysis, the CFO informed the team about a sharp increase in the hiring of contract labour over the past couple of years. He noted that many of these contract hires were effectively...
