MSG & Co., Chartered Accountants

📢 *Supreme Court: No Regularisation for Backdoor Appointments*

In a significant ruling, the Supreme Court has held that employees appointed without proper recruitment process (no advertisement or interview) cannot be regularised.

⚖️ *Case: Madan Singh vs State of Haryana*

📌 *Key Highlights:*
● Haryana government had issued notifications (2014) to regularise employees completing ~10 years of service
● These employees were initially appointed without any public advertisement or selection process
● The Supreme Court struck down these notifications

📌 *Court’s Observation:*
● Appointment without advertisement raises serious doubts about fairness and transparency
● Lack of proper recruitment records does not inspire confidence in the process

📌 *Important Principle:*
● Public employment must follow constitutional mandate of equality (Articles 14 & 16)
● “Backdoor entries” cannot be legitimised through later regularisation

📌 *Relief Angle:*
● Court acknowledged that many employees had worked for years
● However, long service alone does not create a right to permanent employment

💡 *Key Takeaway:*
Regularisation is not a right if the initial appointment itself violates due process. Proper recruitment through transparent selection mechanisms remains mandatory.

✅ This ruling reinforces strict compliance with fair hiring practices in government jobs.

*INCOME TAX UPDATES*

*1. ITR DUE DATES (AY 2026-27)*
* Salaried / ITR-1 / ITR-2 → *31 July*
* Business / Professional (No Audit) → *31 August*
* Audit cases → *31 October*
* Transfer Pricing (92E) → *30 November*

*2 .* *Revised Return*
* Revised return can now be filed up to *31 March* of assessment year.
* Late fee applies if filed after December.

*3.* *SFT Late Fee (Section 427)*
* Delay in filing *SFT / Reportable Account:*
* ₹200 per day late fee
* Maximum cap: *₹1,00,000*

*4.* *Tax Audit Late Fee (Section 428)*
_*Delay in Tax Audit Report:*_
* Up to 1 month → *₹75,000*
* Beyond 1 month → *₹1,50,000*
_*Automatic fee, no AO discretion.*_

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Due date extended :

👉The time limit for filing of FORM GSTR-3B of the tax period December 2024, has been extended till 22.01.2025.

👉Time limit for filing of FORM GSTR-3B of the tax period October 2024 to December 2024,for the taxpayers who have opted to pay tax under QRMP Scheme, has been extended till 24.01.2025/ 26.01.2025, based on the states where they are registered.