https://www.taxtmi.com/caselaws?id=443710 Gratuity under the Payment of Gratuity Act, 1972 can be forfeited only where service is terminated for the specified misconduct and the offence involving moral turpitude is established in accordance with law. Mere pendency of criminal or CBI proceedings, or adverse disciplinary observations, does not satisfy the statutory conditions. On the facts, the employee was not terminated but only demoted, and the cited criminal cases had not resulted in the necessary legal determination. The refusal to release gratuity was therefore unsustainable, and forfeiture was not permitted. en-us Thu, 21 Sep 2023 00:00:00 +0530 Fri, 29 Sep 2023 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443710 Gratuity under the Payment of Gratuity Act, 1972 can be forfeited only where service is terminated for the specified misconduct and the offence involving moral turpitude is established in accordance with law. Mere pendency of criminal or CBI proceedings, or adverse disciplinary observations, does not satisfy the statutory conditions. On the facts, the employee was not terminated but only demoted, and the cited criminal cases had not resulted in the necessary legal determination. The refusal to release gratuity was therefore unsustainable, and forfeiture was not permitted. Case-Laws Indian Laws Thu, 21 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443710