Assignment of Leasehold Rights: Is It Taxable under the GST Regime? Supreme Court in Union of India v. Gujarat Chamber of Commerce and Industry
An industrial entity holding a plot allotted by the Gujarat Industrial Development Corporation on a
Can Section 482 Reopen a Concluded Cheque-Bounce Case?
Can a person convicted in cheque-dishonour proceedings return to the High Court years later and
Examining the Supreme Court’s Ruling on Mandatory Notice Before FERA Prosecution
For twenty-three years, two foreign-exchange prosecutions remained stuck at the stage of summons. The underlying
Retrospective Withdrawal of Tax Exemption: Supreme Court’s Ruling in Asia Sugar on Imported Sugar, Penalty and Interest
Retrospective tax legislation occupies a peculiar constitutional space. Legislatures possess broad authority to rewrite fiscal
Can PMLA be used to prosecute what is, at its core, a civil or commercial dispute?
The question becomes difficult because the PMLA does not begin with the underlying dispute. It
Upstream GST Default, ITC Denial and Section 74: Safecon after Bhandari Scrap Traders
A purchasing dealer receives the goods, pays the entire invoice value through banking channels and
The Life of a Seizure: Telangana High Court Reaffirms the Test for Continued Retention under the PMLA
Search and seizure under the Prevention of Money Laundering Act, 2002 (“PMLA”) do not, by
Supreme Court Clarifies Limits of Article 227 Challenges to Section 16 Orders in Manash Kamal Bezboruah v. Bokahola Tea Company
The Supreme Court’s decision in Manash Kamal Bezboruah v. M/s Bokahola Tea Company Private Limited
Electronic Delivery of Arbitral Awards and Section 34 Limitation: Chief Engineer, ESIC v. Enarch Consultants, Delhi High Court
The Delhi High Court has clarified an important procedural issue under the Arbitration and Conciliation
When Venue Becomes Seat: Gauhati High Court Reaffirms the Primacy of the Juridical Seat in Arbitration
Arbitration clauses are often negotiated as standard boilerplate provisions. However, seemingly routine drafting choices can