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The Fragmentation of Criminal Liability: A Critical Dissent on Sumit Bansal v. M/s MGI Developers and Multiple Cheque Bounce Cases under Section 138 NI Act
Executive Summary The intersection of commercial exigencies and criminal jurisprudence has long been a site of friction within the Indian legal framework. The Negotiable Instrument
The Narrow Bridge of Admissibility: Deconstructing Section 27 of the Indian Evidence Act, 1872
The Prohibition and the Proviso: Regulating Police Power The framework of criminal law in India is meticulously designed to protect individuals against the coercive environment of
Religious Identity in Electoral Reservation: The Supreme Court’s Clarification on Eligibility Requirements
I. Introduction On May 7, 2025, the Supreme Court of India delivered a significant judgment clarifying the legal standards for determining religious identity in electoral reservati
Judicial Review of Advance Rulings under GST: Scope and Limitations
Introduction The introduction of the Goods and Services Tax (GST) in July 2017 marked a watershed moment in India’s indirect tax regime, consolidating multiple taxes into a u
Money Laundering is a Continuing Offense Under PMLA: Supreme Court’s Landmark Ruling in Pradeep Sharma Case
Introduction The Supreme Court of India has delivered a significant judgment reinforcing that money laundering under the Prevention of Money Laundering Act (PMLA) is a continuing o
Supreme Court’s Ruling on Para-Wise Denial in Written Statements
Introduction In a significant ruling, the Supreme Court in Thangam And Anr. vs Navamani Ammal (2024 JC(SC) 3893) addressed the implications of failing to provide a para-wise reply
Stamp Duty on Gift Shares: Navigating Legal Considerations and Implications
Introduction When it comes to gifting shares, there’s often confusion surrounding the need for a Gift Deed and the stamp duty implications. This article aims to clarify these asp
Fairness in Enforcement: Upholding Substance of Allegations to Summoned Individuals by the ED
Introduction In recent years, the Enforcement Directorate (ED) has played a crucial role in investigating and prosecuting cases related to financial crimes and money laundering in
Forfeiture of Earnest Money: Legal Insights in SARFAESI Proceedings
Introduction The recent Supreme Court judgment addressing appeals concerning the forfeiture of earnest money deposit by a Nationalized Bank in a property auction under the Securiti
An In-Depth Analysis of Key Sections in the Income Tax Act: Ensuring Financial Transparency and Compliance
Introduction: Decoding India’s Income Tax Act The Income Tax Act of India comprises various sections designed to regulate financial transactions, promote transparency, and cu
