Listening Customers will give us more Experience

Can an Enforcement Case Information Report (ECIR) be challenged before a High Court under Article 2261 when the Enforcement Directorate (ED) contends that it is merely an internal administrative document? The Karnataka High Court answered this question in the affirmative in M/s Gameskraft Technologies Pvt. Ltd. & Anr. v. Directorate of Enforcement2. The Hon’ble Court rejected the ED’s preliminary objection […]

When family ties and commercial ventures interact, contractual boundaries can easily blur. Yet Indian arbitration law leaves little room for such ambiguity: regardless of the informality of parties’ day-to-day dealings, an arbitral award cannot stray beyond the confines of the agreement governing the dispute. Section 28(3) of the Arbitration and Conciliation Act, 1996, draws this statutory boundary by requiring an […]

Does the sanctioning of a building plan by a statutory development authority constitute a “supply” of goods or services liable to GST1 merely because the applicant is required to pay charges for obtaining the approval? The Karnataka High Court, in Sai Sravanthi Infra Projects Pvt. Ltd. v. State of Karnataka2, examined whether the Bangalore Development Authority (“BDA”) could collect CGST […]