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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

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Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
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• Issue-wise legal analysis
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        Indian Laws

        2014 (8) TMI 1202 - SC - Indian Laws

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        Delayed pension and gratuity payments attract interest when retiral dues are unjustifiably withheld until actual payment. Pension and gratuity are valuable post-retiral , not a bounty, and unjustified delay in settling or disbursing them warrants compensation by way of ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Delayed pension and gratuity payments attract interest when retiral dues are unjustifiably withheld until actual payment.

                            Pension and gratuity are valuable post-retiral , not a bounty, and unjustified delay in settling or disbursing them warrants compensation by way of interest from the date the dues became payable until actual payment. The text states that the withholding of retiral dues was unjustified and that the earlier denial of interest required correction. Interest on the delayed payment of pension and gratuity was therefore payable, and the appellant succeeded on that issue.


                            Issues: Whether interest was payable on the delayed release of pension and gratuity, and if so at what rate.

                            Analysis: Pension and gratuity are not a bounty but valuable post-retiral rights. Where settlement and disbursement of such dues are culpably delayed, compensation by way of interest is warranted from the date the amount became due until actual payment. The withholding of retiral dues in the present case was unjustified, and the denial of interest in the earlier orders called for correction.

                            Conclusion: Interest on the delayed payment of pension and gratuity was payable, and the appellant succeeded on this issue.

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