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Contempt of Court Petition in the Gujarat High Court: Process
A court order that is ignored is worth nothing. Contempt of Court is the legal mechanism through which a High Court addresses wilful disobedience of its orders, directions or judgm
Determining Market Value in Land Acquisition: The Evidentiary Battleground
Every land acquisition compensation dispute, when stripped to its essentials, resolves into a single contested figure: the market value of the acquired land on the date of the prel
Specific Performance of a Sale Agreement: A Buyer’s Remedies and Burden of Proof (2026)
Executive Summary Specific performance sale agreement disputes constitute a significant portion of civil litigation in India involving immovable property. When a seller refuses to
The Mandatory Procedure for a Drug Inspector’s Complaint Under the Drugs and Cosmetics Act, 1940
ABSTRACT The Drugs and Cosmetics Act, 1940 establishes a unique prosecution architecture: criminal proceedings for quality offences can be initiated only through a complaint, not t
Electronic Evidence Under BSA 2023: Section 63 Certificate Requirements & Supreme Court Interpretation
Section 63 Certificate Requirements & Supreme Court Interpretation I. From Navjot Sandhu to Section 63 BSA, 2023: Evolution of Electronic Evidence Law The law governing electro
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
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
The Applicability of Section 94 of the RFCTLARR Act, 2013 to Acquisitions under the Railways Act, 1989 for Infrastructure Intersections
Executive Summary The modernization of India’s infrastructure landscape frequently necessitates the intersection of linear projects, such as railway corridors crossing existi
Corporate Guarantees and Transfer Pricing – The Micro Ink Revolution
1. INTRODUCTION: THE GUARANTEE PRICING CONTROVERSY The Problem That Micro Ink Solved Pre-2016 Scenario: A multinational company (MNC) with Indian subsidiary structure: Parent compa
The Suo Moto Disallowance Trap – When Your Own Return Becomes Evidence Against You
1. INTRODUCTION: THE SELF-INCRIMINATION PARADOX The Core Tension There’s a peculiar paradox in Indian tax law: the more transparent and self-critical you are in your tax retu
