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ISD Mechanism Failure in GST: Why Shared Service Centres in Group Companies Can’t Use ISD Rules
Introduction The Input Service Distributor (ISD) mechanism under India’s Goods and Services Tax (GST) framework was conceived as a practical solution for large businesses tha
Reverse Charge Mechanism on Director’s Remuneration: The Unintended Tax Burden on Closely-Held Private Companies
Introduction There are very few provisions under the Goods and Services Tax framework that have managed to create as much practical difficulty for small and closely-held private co
BNSS Section 250 (Discharge) & 251 (Charges): Continuity from CrPC 227-240
Introduction The replacement of the Code of Criminal Procedure, 1973 with the Bharatiya Nagarik Suraksha Sanhita, 2023 marked a major reform in Indian criminal procedure. Questions
AI-Hallucinated Citations in Indian Courts: The Emerging Professional Liability of Advocates
Introduction The integration of artificial intelligence tools in legal practice has introduced unprecedented challenges to judicial systems worldwide. In India, the emergence of AI
EWS Reservation and Junior Residency Pay: When a Medical Stipend Determines Constitutional Eligibility
Introduction A quiet but constitutionally significant question has been building inside India’s medical education system for several years: what counts as ‘income’ when a doc
Can Courts Recall a Liquidation Order to Protect Market Sentiment: Judicial Economy or Judicial Overreach?
Abstract The Supreme Court of India’s handling of the Bhushan Power and Steel Limited (“BPSL”) insolvency has triggered one of the most consequential debates in I
Suppressio Veri as Grounds for Bail Cancellation: India’s Newly Articulated Misrepresentation Standard
Introduction Personal liberty stands as a cornerstone of Indian constitutional jurisprudence, yet this fundamental right must be balanced against the equally vital imperative of en
MeitY’s 2-Hour Deepfake Takedown Window Under IT Amendment Rules 2026: Constitutionally Proportionate or Operationally Impossible?
Introduction The proliferation of artificial intelligence-generated synthetic media has created unprecedented challenges for digital governance worldwide. In India, the Ministry of
India’s 2026 IT Rules Amendment: The World’s First Binding Synthetic Content Provenance Mandate
Introduction On 10 February 2026, India’s Ministry of Electronics and Information Technology (“MeitY”) notified the Information Technology (Intermediary Guidelines and Digita
Jurisdictional Conundrum: Can a Civil Judge (Senior Division) Acting as a Commercial Court Hear Trademark Passing Off Suits?
Introduction The intersection of commercial law and intellectual property rights in India has created a complex landscape that continues to evolve through judicial interpretation.
