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Solid Waste Management Rules, 2026: A Comprehensive Legal, Regulatory, and Compliance Analysis (India)
Introduction: From Municipal Failure to Regulatory Overhaul India’s solid waste crisis is no longer a question of policy inadequacy but one of systemic regulatory failure and enf
The Jurisprudence of Synthetic Reality: A Comprehensive Legal and Constitutional Analysis of India’s IT Amendment Rules 2026
Introduction: The Advent of Algorithmic Governance and the Crisis of Epistemic Trust The intersection of artificial intelligence, digital constitutionalism, and intermediary liabil
Can Appellate Court Criticism Demoralise Judges? Judicial Independence and the Chilling Effect
Introduction On 13 February 2026, Justice Pankaj Bhatia of the Allahabad High Court made a remarkable decision that sent ripples through India’s judicial system. While hearin
ITC Reversal Under Rule 42 and 43: Why the GSTR-2B Auto-Reversal Formula Penalises Compliant Taxpayers for Vendor Defaults
Introduction The Goods and Services Tax (GST) framework in India, introduced on 1 July 2017, was built on the promise of seamless Input Tax Credit (ITC) flow across the supply chai
Place of Supply Rules for Cloud Services: How Section 12 and 13 of the IGST Act Fail to Address Edge Computing and CDN Networks
Introduction The Integrated Goods and Services Tax Act, 2017 (IGST Act) was drafted before the rise of modern cloud services, edge computing, and Content Delivery Networks (CDNs) i
GST on Liquidated Damages: Supply of Service or Not? The Unsettled Jurisprudence After Safari Retreats
Introduction: Liquidated Damages and the Scope of “Supply” Under GST Few questions in Indian GST law have generated as much confusion at the field level as the one that seems d
GST on Corporate Guarantees: Taxability of No-Consideration Transactions Under Section 7(1)(c)?
Introduction A corporate guarantee, at its simplest, is a promise made by one company — typically a parent, holding, or group entity — to discharge the debt or fulfill the obli
GST E-Invoicing Threshold ₹5 Crore: NBFC Exemption & Notification 13/2020
Introduction India’s Goods and Services Tax regime has always carried within it an ambitious undertaking — not just fiscal reform, but the wholesale digitalisation of how b
Supreme Court Larger Bench Rule: When a 3-Judge Bench Recalls a 2-Judge Bench – India’s Unresolved Doctrine on Co-Equal Bench Powers
Introduction Few questions in Indian constitutional procedure are as persistently contested yet practically consequential as this: what exactly can a bench of three judges do to a
Ad Hoc Judges Under Article 224A: Can the Collegium Appoint Retired Judges Without Bar Council Consent?
Introduction On 3 February 2026, the Supreme Court Collegium took a step that few had anticipated after decades of legislative dormancy — it approved the appointment of five reti
