GSTR 1A Whether Truly An Aid Or A Farce

The GST council in the recent 53rd meeting held on 22.06.2024 had announced a range of steps in favor of the assessees and to ease out GST provisions. One of the steps, taking the hardship of the assessee into consideration, was to introduce a 'Form' to make amendments in the existing Form GSTR-1 for a tax period after the same had been filed. The said step when announced brought a sigh of relief to a lot of assessees who now had the power to make amendments in the same tax period which earlier...

Misleading Ads: Everything You Need To Know

Advertising in India has undergone significant changes over the years. From vendors using loudspeakers in the markets to attract customers to captivating television commercials, eye-catching billboards and digital marketing, advertisements have always painted a picture of a dynamic consumer market. Today, the advertising landscape is dominated by eye-catching digital advertisements that appear everywhere online. However, advertising is not just about selling products - it is deeply rooted...

Mistake Of Law – Is It A Checkmate? Not So apparent!

Interminable court rulings and the concept of precedence are customary in common law countries like India. It is commonplace that superior courts rule on a matter of law which has potential impact on other taxpayers having similar facts. The impact of subsequent Supreme Court (SC) rulings on cases which have attained finality in the case of other taxpayers has been a long-standing debate between tax authorities and taxpayers with either trying to recover taxes or claim refunds, respectively. The...

A Modern Indian Legal System, But One That Needs More Fine-Tuning

As the world moved to the seventh month of 2024, India awakened to a transformative era. An era which promises to overhaul a set of colonial rules that have impeded its criminal justice system for a long time. The reforms, introduced with the objective of addressing longstanding inadequacies and inefficiencies in the legal framework, mark a significant departure from previous statutes that have governed India for decades. The revamped legal structure aims to streamline judicial processes,...

The Role Of Foreign Jurisdiction In Marriage: Unraveling The Complexities Of Jurisdictional Errors In Divorce Decrees

Marriage is often considered a sacrament, but divorce laws vary significantly across countries, creating situations where a couple might be legally married in one jurisdiction but divorced in another. In India, marriages are solemnized through customary or statutory laws, and the population largely views marriage as a sacred institution. However, increased migration has led to complex legal scenarios, particularly in Non-Resident Indian (NRI) marriages.Trust and loyalty are foundational to a...

The Interplay Between POSH Act And POCSO Act

In 2023, a writ petition, in the case of XYZ v. K. Foundation, [1] was filed by 7 petitioners in the High Court of Madras praying the High Court to issue directions to the K. Foundation (hereinafter referred to as the “Foundation”) to formulate a gender neutral policy to prevent sexual and other forms of harassment of students and create support mechanism in line with the Protection of Children from Sexual Offences Act, 2012, the Sexual Harassment of Women at Workplace (Prevention, Prohibition...

The Legal Battle Over EIA Amendments: Kerala High Court's Landmark Ruling

Under the Environment Impact Assessment Notification No. S.O. 1533(E) dated September 14, 2006 (“2006 EIA Notification”), the building and construction projects of more than 20,000 square meters and less than 1,50,000 square meters of built-up area have been mandated to obtain prior environmental clearance (EC). However, ambiguities existed regarding the definition of 'built-up area', the inclusions/ exclusions within the category of building and construction projects and the scope of exemptions...

Squelch Will Of Parties In Consumer Welfare Issues: Supreme Court Of India

The Supreme Court (“SC”), in M. Hemalatha Devi and Ors. v. B. Udayasri, (2024) 4 SCC 255, has once again expounded that consumer disputes are non-arbitrable, must be abstained from reaching private fora and that a reference for arbitration can only be made when consumer accedes to the same. Moving away from the conventional forums, arbitration has garnered much attention for being an expedient mode of dispute resolution between parties. Yet, the judiciary has been very vocal to prohibit certain...

Age Gating And The Consent Puzzle

With the government planning to introduce the rules pertaining to the Digital Personal Data Protection Act (“DPDPA”), 2023 soon, it becomes imperative for the industry to step-up to the next phase i.e. adoption and implementation readiness of this compliance heavy law in a time/cost efficient manner. Amongst several compliances, a significant compliance that needs to be undertaken relates to governance of personal data of children and persons with disabilities.THE LAWThe regulatory framework for...

Online Gaming Platforms And Intellectual Property

In today's day and age, online gaming platforms have witnessed increasing popularity. Due to the complex and dynamic nature of such platforms, it becomes necessary to protect the various elements of the platform from those who may attempt to illegally and unauthorisedly replicate or emulate such elements. Seeking legal protection of the platform and all elements therein – particularly through a set of Intellectual Property [IP] registrations, is therefore essential in such cases. ...

Mitigating Deepfake Threats: How Existing Laws Can Tackle Misuse

The controversies surrounding the morphed media of influential figures such as Alia Bhatt, Katrina Kaif, Rashmika Mandanna, and Sachin Tendulkar are rooted in the misuse of deepfake technology. These incidents have now become commonplace, raising alarms about the unethical and illegal uses of Deepfake technology. Despite government warnings, the issue continues to persist, prompting concerns about the integrity of the information we see online and the rights of affected parties. To...

High Courts & Eviction Of Tenants Through Writs

The Writ jurisdiction of Supreme Court or High Courts (Article 32 and 226 of the Constitution of India, respectively) can be invoked for enforcement of Fundamental Rights. While Article 32 guarantees the right to move to Supreme Court for enforcement of fundamental rights conferred under Part III of the Constitution - for directions or orders or writs including writs in the nature of habeas corpus, mandamus, prohibition, quo warranto and certiorari for enforcement of such rights, Article...