Calcutta HC in the case of Hooghly Infrastructure Pvt. Ltd. vs. Sk. Alam Ismail & Ors. (S.B. WPA 28770 of 2024), recently uled that the burden of proving ‘ineligibility for gratuity’ lies with the employer under the Payment of Gratuity Act, 1972. If crucial records are withheld, courts may draw an adverse inference against the employer. Citing Union of India vs. Ibrahim Uddin (2012 INSC 288), the Court directed release of the gratuity to the employee.