Introduction If you have ever had a subscription auto-renew unexpectedly, a streaming service quietly debit your account, or an EMI go through without any warning, you have experienced the gap that India’s e-mandate framework was supposed to fill. That gap is now being closed. On April 21, 2026, the Reserve Bank of India issued the…
FACTS The Ministry of Shipping, Road Transport and Highways issued a preliminary notification dated 15.12.2009 under Section 3A(1) of the National Highways Act, 1956 for acquisition of land in Bellary District, which included land belonging to Respondent No. 1. By a declaration dated 14.12.2010 under Section 3D(2), the land vested in the Central Government free…
Introduction The Hon’ble Allahabad High Court in Samarpan Jain v. State of U.P. & 2 others Criminal Misc. Writ Petition No. 23443 of 2025 dated 21.05.2026 quashed the FIR, charge sheet, and the order of cognizance initiated against an Advocate for being criminally accused for merely filing a statutory appeal before the GST authorities and…
Introduction Garden leave is a practice where an employee gets their salary during their notice period but they are not allowed to work join a competitor or do any business activity. This practice has become very important in employment contracts in India but its legal status is still not clear. Garden leave came from employment…
Introduction The world of payments has steadily been reducing friction over the years, starting with cash, then moving on to cards, then digital wallets, and finally the one-click payment option. Every one of these developments has made payments faster, smoother and more convenient. In each step along this path however, one underlying principle always held…
Introduction ‘Facial Recognition Technology’ has become more and more predominant in Society as technology has developed over time. We have transitioned from a period where we required a high-quality and expensive camera with an experienced photographer to take a single photo to a point where any layperson can take a photo, such was the development…
Introduction The online gaming industry in India has operated with the quiet confidence of an industry that believed it had already won its most important legal battle. The distinction between a game of skill and a game of chance had been litigated, argued, and settled in courtrooms across the country, and each time the verdict…
Introduction Over the last ten years, the world has seen a huge transformation in the global economy with the explosive growth of the platform or gig economy. Millions of people around the world are now making a living with digital platforms like Uber, Swiggy, Zomato, Amazon Flex and a wide variety of other app-based service…
Introduction The NPCI International Payments Limited (NIPL) has entered into a strategic partnership with ACLEDA Bank Plc., that aims to implement the Unified Payments Interface (UPI) in Cambodia, making it a boon for the Indian travellers in Cambodia who can now use UPI in order to make payments to businesses and retails present in the…
Your Privacy Policy is now Irrelevant! A strategic breakdown of the Supreme Court’s shift in “No Privacy by Design”!! On May 22, 2026, the Supreme Court quieted a massive structural debate in Pune Bar Association v. UOI. They ruled that data integrity is a matter of necessity, not convenience, making cryptographic hashing the absolute floor…
Introduction The harmless mistake of inadvertently missing transactions whilst filing for tax refunds is a common one. The question is whether it would be possible for a taxpayer to file a later application if he or she had requested a refund for a wider tax period, without causing any procedural irregularity. The Hon’ble Bombay High…
Introduction In a judgement Lokendra Kumar Tiwari v. Union of India & Ors., the Supreme Court of India has reiterated the constitutional principles that apply to all processes involved in public employment and recruiting. It held that making a contractual appointment that is a result of an advertisement for a regular position or a vacancy…
Introduction Artificial Intelligence (“AI”) is quickly evolving from the traditional digital assistant into a more personal and intelligent companion for consumers. One of the most important innovations in consumer AI has just been introduced by OpenAI which is of a personal finance feature inside the ChatGPT, which enables users to connect their bank account, investments,…
The Government of India wants to turn law into code. This is bigger than automation!! MeitY is reportedly exploring “law-to-code” translating DPDPA provisions into machine executable rules so systems enforce compliance by design. The logic is sound. When AI moves at machine speed, governance cannot run at the speed of a legal opinion. A system…
Introduction The introduction of generative Artificial Intelligence (“AI”) into the mainstream digital communication platforms is rapidly changing the way we interact online. One of the latest developments in this space is Meta’s reported exploration of privacy-focused AI chat functionality using “Private Processing” technology, which may eventually be introduced across WhatsApp and the Meta AI ecosystem….
Introduction The year-end rush in GST adjudication proceedings has increasingly become a defining feature of departmental practice under Section 73 of the CGST Act. As limitation deadlines approach, taxpayers are often confronted with compressed timelines, last-minute document requisitions, and hearings fixed within days, sometimes hours, of the final adjudication order. The recent judgment of the…
Introduction The Supreme Court’s major ruling in Sunil Kumar Yadav & Ors. v. The State of Jharkhand & Ors. has significantly impacted Indian service law by clarifying issues related to the employment of contractual staff in public service, governance of educational institutions, and limits on the ability of the judiciary to interfere in regularisation applications….
Introduction The Hon’ble Supreme Court of India clarified the use of Order XIII-A Code of Civil Procedure (“CPC”) for summary judgment in commercial matters through its landmark decision in Reliance Eminent Trading and Commercial Private Limited v. Delhi Development Authority (“DDA”), 2026 INSC 436. The judgment was delivered by Justices J.K. Maheshwari and Atul S….
Introduction The financial system is undergoing a structural transformation that is changing how money is moved, processed, and settled globally. Historically, it was the traditional banks that stood between all money transfers, managing and controlling access to the system’s architecture and making themselves essential intermediaries to all digitized transactions. Now this whole approach seems to…
GDPR turns Eight this May!! Day One, 25 May 2018, 4 Complaints were filed within hours!!! Eight years later, GDPR fines have crossed €7.1 billion!!! Now look at India 1.4 billion people. 900 million internet users. The largest digital footprint any privacy regulator has ever been asked to supervise. UPI clears more transactions in a…
Introduction The European Parliament and the Council of the European Union have reached a provisional political agreement to amend the EU Artificial Intelligence Act (“AI Act”) as part of the broader “Digital Omnibus on AI” legislative initiative. One of the key developments under the proposed amendments is the prohibition of AI systems designed or used…
Introduction The recent ruling of the Hon’ble Gauhati High Court in Ms Surya Business Pvt. Ltd. v. The State of Assam & Ors., is a notable development in the Indian GST jurisprudence regarding the nature and conclusiveness of statutory audits performed under the Central Goods & Services Tax Act, 2017 (“CGST Act”) as well as…
Introduction The concept of taking care of one’s parents is traditionally seen as a moral as well as a cultural responsibility in Indian society. It has always been considered normal for children to take care of their parents when they become elderly and weak. But the new social dynamics of India, such as migrations due…
Introduction The Reserve Bank of India (RBI) has recently introduced a dedicated ‘calamity chapter’ in its recent circular on prudential norms for restructuring of advances in disaster-affected areas, marking a landmark departure from earlier regulatory policy of India with regard to dealing with issues related to disaster-induced financial stress. Prior to this development, the relief…
Introduction The blood banking sector plays a critical but underappreciated role within the healthcare system. It handles thousands of blood samples every day, all of which are associated with particular donors and receivers. Therefore, the institutions act as custodians of highly personal and confidential information, including health-related data. In today’s technological age, they have gone…
Introduction The GST framework is often described as a system that allows credit to move seamlessly across transactions, with each participant in the supply chain passing on tax in a continuous flow. In practice, this depends on a basic assumption: that each link in the chain performs its part as expected. That assumption begins to…
Introduction The safety and dignity of employees are essential for any modern organization as well as for the laws dealing with sexual harassment in India. The POSH Act has been framed with the intention of making workplaces safe and inclusive for all. This law makes it mandatory for organizations to set up internal committees, run…
Introduction India’s fintech ecosystem now operates under a “dual compliance mandate”. RBI issued sectoral (or industry) norms and compliance with horizontal obligations of the Digital Personal Data Protection Act, 2023 (hereinafter referred to as the “DPDPA”) now. The result is a very complicated legal requirement for young start-ups whose business models rely on data. Both…
Introduction AI systems are gradually moving beyond generating responses and are now beginning to take actions across systems with limited human involvement. They plan tasks, interact with external systems, retrieve and process data, and carry out multi-step actions with limited human involvement. These systems, commonly referred to as ‘AI agents’, are already being used across…
Introduction The Hon’ble Delhi High Court, in the matter of M/s Kanika Exports and Anr. v. Union of India (W.P.(C) 12512/2021 and W.P.(C) 17538/2022), decided on 18th April 2026, addressed a critical issue in the context of the Goods and Services Tax (“GST”) regime about the limitation period for claiming refund. The issue before the…
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