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…
Introduction The construction sector in India is among the largest employers, engaging a significant number of workers, most of whom operate within the informal economy. Despite their critical role in infrastructure development, access to welfare benefits has remained inconsistent due to high mobility, lack of formal documentation, and fragmented registration systems. While statutory mechanisms under…
Introduction In April 2026, the Reserve Bank of India (RBI) introduced a significant regulatory intervention in the foreign exchange (FX) market by prohibiting banks from offering rupee non-deliverable forward (NDF) contracts to corporates. This step was taken in the face of increased FX volatility as part of an effort to discourage speculative FX trading, support…
Introduction Most organisations today can point to a compliant looking privacy setup, cookie banners, preference centres, and neatly maintained consent logs. However, the real issue is whether that choice actually changes anything. Increasingly, the answer appears to be no. Users click “Reject All”, withdraw consent, or opt out of tracking, yet data continues to flow…
Introduction The hon’ble Customs, Excise, and Service Tax Appellate Tribunal (“CESTAT”), Chennai Bench, recently ruled that tax authorities cannot withhold legitimate refunds from 100% Export Oriented Units (“EOUs”) based on unsubstantiated grounds. The said decision in the case of Cargotec India Pvt. Ltd. vs. Commissioner of GST & Central Excise reaffirms a vital economic principle…
Introduction Urban landscapes in India are undergoing rapid transformation. Urbanization in India is accelerating rapidly, driven by digital transformation, platform-based economies, and the increasing prevalence of app-based work. Urban development is no longer shaped solely by traditional planners or government authorities. Traditional jobs are not the only thing driving how cities look or work. Gig…
Introduction The evolution and advancement of India’s digital payments ecosystem through UPI, IMPS, and NEFT, have grown substantially and transformed India into a world-class leader in real-time (instant) payment systems over the last decade. This transformation of how people in India spend their money has also driven a significant increase in digital payment-related frauds, with…
Background Maharashtra State Electricity Distribution Company Limited, a State owned electricity distribution utility, floated a tender on 11 August 2021 for civil and interior works relating to 134 CFC centres across Maharashtra. R. Z. Malpani, a partnership firm engaged in civil construction, participated in the tender process and submitted the required earnest money and security…
Protecting Taxpayer Rights: Understanding “Reason to Believe” in GST Search and Seizure The Hon’ble Bombay High Court HC ruling in Smruti Waghdhare v. Joint Director, DGGI (W.P. 839 of 2025, decided March 10, 2026), serves as an excellent example of how the courts are trying to maintain the rule of law and that fiscal authorities…
Introduction The rapid proliferation of app-based platforms such as Uber, Ola, Zomato, Swiggy, and Blinkit has fundamentally altered the character of employment in India. Millions of delivery executives and cab drivers who power these platforms have, for long, existed in a legal grey zone rendering services that are indispensable to urban consumers, yet denied the…
Introduction Tokenization of Real-World Assets (RWAs) blends traditional asset classes with blockchain technology to provide a disruptive innovation within the modern financial world. RWA tokenization involves utilizing blockchain-based digital tokens to symbolically represent ownership in tangible (e.g., properties) or intangible (e.g. intellectual property) managed assets. Deemed as verifiable, secure units of economic ownership, these tokens…
Introduction On March 31, 2026, the Ministry of Finance released notification No. 11/2026-Customs dated 31st March 2026 (hereinafter referred to as the “Notification”) under Section 25 of the Customs Act, 1962 and it came into effect on April 1, 2026. The notification addresses a critical point of law that frequently invites ambiguity: the tax treatment…
Introduction Financial decision making in India is witnessing a significant shift in its landscape. What used to be dominated by financial institutions, financial advisors, and word of mouth is now largely dominated by trends and opinions created through short-form videos and social media platforms like Instagram and YouTube, which have now moved from simply being…
Brief Facts The appellants Nagaraj V. Mylandla and Sharada Mylandla are promoters and directors of Financial Software and Systems Private Limited. The respondents were PI Opportunities Fund I, Millenna FVCI Limited, NYLIM Jacob Ballas India (FVCI) III LLC, NYLIM Jacob Ballas India Fund III LLC, and other investor parties, collectively referred to as the Investors….
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