The SC judgment is also attached in other thread mentioned to you and is attached again.
The learned judges of honorable high court have also referred to SC judgment.
Heartfelt opinion is that you may not quote any judgment in your letter. Obtain your documents and payments as suggested by Learned Mr. Godbole.
Let them reply to your letter, you have already submitted. However you may refrain from verbal discussion and let the company reply in writing.
You may submit FormI.
You may Sec 2{A}, 4{1}, 2{b} of the act and elaborate to drill sense.
Then if required you may quote judgments.
In the judgment of honorable HC the learned judges have already explained and described in enough words the Sec 2{A}, 4{1},2{b} of Payment of Gratuity Act and that:
“Therefore these provisions are emphatic in stating that if an employee serves continuously for 240 days in a year he must be deemed to have continuously served for 1 year. In this case admittedly the third respondent has served for 4 years, 10 months and 18 days, 10 months and 18 days service is definitely more than 240 days. Therefore when the third respondent was relieved from service he has thus completed five years of service.”
And that
““The employee who had actually worked under the employer for not less than 240 days during a period of 12 months shall be deemed to have been in continuous service for a period of one year whether or not he has in fact been in such continuous service for a period of one year. It is enough that he has worked for 240 days in a period of 12 months.”
And that
“In the decision reported in Central Government Industrial Tribunal-cum- Labour Court. New Delhi. and Another (1980(2) LLN 456]. their Lordships have ob- served as follows. in Para. 13. at page 462: It is sufficient for the purpose of S. 25B(2)(a)(ti) that he has actually worked for not less than 240 days. It is no longer necessary for a workman to show that he has been in employment during a preceding period of twelve calendar months in order to qualify within the terms of S.258..."
If you delay submission of FormI for long period and needs to condone the delay you may look into the Landmark Decision of HC Punjab or any other as deemed fit at your end.