Introduction In mergers and acquisitions (M&A), the excitement often centers on the signing ceremony and the announcement that two companies are joining forces. However, the true challenge lies beyond closing, when the integration of operations, cultures, systems, and teams begins. This phase is critical because unresolved financial, operational, regulatory, or legal issues can lead to…

INTRODUCTION India’s social security regime has entered a period of accelerated change. The Employees’ Provident Fund Organisation (hereinafter referred to as “EPFO”), one of the largest social security institutions in the world, now operates under the framework of the Social Security Code, 2020. While the Code consolidates the earlier Employees’ Provident Fund (hereinafter referred to…

Introduction Loyalty programs form the bedrock of customer retention and promotion strategies in Indian retail and e-commerce. They help in understanding and predicting customer behaviour. Loyalty programs also collect and analyze vast troves of personal data. This includes mobile numbers, transaction histories, geolocation, and behaviour insights. The Digital Personal Data Protection Act, 2023 (“DPDPA”), has…

INTRODUCTION The Digital Personal Data Protection (hereinafter referred to as “DPDP”) Act, 2023, represents a landmark statutory framework aimed at safeguarding the privacy of individuals’ digital personal data in India. Enacted on August 11, 2023, and expected to be operationalized in phases by 2025, this is India’s first comprehensive data protection law, superseding previous patchwork…

INTRODUCTION India’s financial services sector has undergone a remarkable digital transformation over the past decade, driven by rapid fintech innovation, the rise of mobile-first banking, and increasing adoption of Artificial Intelligence (“AI”). One of the most visible outcomes of this shift is the emergence of robo-advisory platforms. They are algorithm-driven services that provide automated, data-based…

Introduction In an administrative framework, student records once served as an instrument in facilitating and ensuring institutional formalities. In contrast, they have now become a crucial part of institutional governance. Hence, their management and protection under the Digital Personal Data Protection Act (“DPDP Act”), 2023, as well as under the existing framework of the Information…

Introduction Mergers and acquisitions (M&A) are pivotal strategies that companies employ to expand their market presence, improve operational efficiencies, and enhance shareholder value. These transactions can reshape entire industries by combining resources, technology, and customer bases. However, while M&A offers significant business opportunities, it also raises concerns about market competition. Antitrust laws, also known as…

Introduction In recent years, a new monetization strategy has emerged in digital services: the “consent-or-pay” model. Under this approach, users of a platform are given a binary choice: either agree to pervasive data collection and personalized advertising (consent) or pay a fee for an ad-free experience. One recent example of this model is Meta’s “pay-or-consent”…

The Gujarat High Court, in this case of Ruhi Siraj Makda v. Union of India, R/Special Civil Application No. 2507 of 2023, decided on 14.08.2025, directed the Customs authorities to sanction the Petitioner’s IGST refund with interest, holding that a mere technical mismatch in GST returns could not defeat the exporter’s statutory entitlement. FACTS Ruhi…

INTRODUCTION Consent in healthcare is no longer a matter of routine paperwork. It has become a statutory and governance obligation under India’s Digital Personal Data Protection Act, 2023 (“DPDP Act”), the National Digital Health Mission (“NDHM”), and the oversight of ethical guidelines in medical practice. Hospitals and clinics are data fiduciaries. They carry a direct…

Chakardhari Sureka v. Prem Lata Sureka through SPA & Ors. Court – Supreme Court Citation – Civil Appeal No. 11840/2025 Date – 15.09.2025 The Hon’ble Supreme Court has held that the pendency of Section 37 appeal cannot be a ground for stalling of execution of Arbitral Award. The Court held, “6. In our view, the…

INTRODUCTION In India’s rapidly expanding economy, Artificial Intelligence (hereinafter referred to as “AI”), automation and digitalization are transforming industries faster than any time in history. Employees can no longer just rely on a single set of skills to sustain them for a lifetime. They will now need to continuously re-skill and upskill to obtain skills…

Introduction Digital lending makes borrowing fast and easy, but it also creates a new target for criminals: synthetic identity fraud (SIF). Unlike old-school fraud, which uses someone else’s name or credentials, SIF builds fake, but realistic, identities from bits and pieces of real and made-up data. These synthetic “people” can get loans, credit cards, and benefits, racking up huge losses before anyone spots the deception. What is SIF? Synthetic Identity Fraud occurs when criminals…

INTRODUCTION Mergers and acquisitions are complex transactions that require meticulously drafted agreements to govern the relationship between the buyer, the seller, and other stakeholders. The M&A agreement not only sets out the commercial terms such as purchase price but also lays down the detailed legal framework that allocates risks, responsibilities, and protections. Its primary purpose…

Introduction The rapid integration of the Internet of Things (“IoT”) into India’s manufacturing sector has transformed supply chain operations. IoT-enabled sensors, Radio-Frequency Identification (“RFID”) tags, and connected logistics systems now support real-time inventory management, predictive maintenance, and optimised delivery processes. This digital infrastructure has enhanced efficiency and competitiveness, but it has also introduced significant vulnerabilities…

Introduction India’s startup ecosystem has reached new heights with unprecedented venture capital inflows and a growing appetite for mergers and acquisitions (M&A). Many founders cherish the unique moment a startup is acquired, whether by a strategic investor, a tech behemoth, or a private equity fund. When a buyer comes to the table, they are not…

The Delhi High Court, in the landmark case of National Aluminium Company Limited v. Commissioner of Delhi Goods and Services Tax & Ors., W.P.(C) 13798/2025 & CM Appl. 56612/2025, decided on 9th September 2025, addressed critical issues of procedural fairness in the adjudication of GST demands complicated by digital infrastructure challenges. The Petitioner, a Public…

INTRODUCTION India’s e-commerce industry is undergoing rapid and significant expansion. With widespread internet access and the normalisation of digital payments, online retail has evolved from a mere convenience to an essential service. The sector is expected to cross USD 350 billion by 2030, establishing it as a central pillar of the nation’s digital economy. However, this…

The Goods & Services Tax (hereinafter referred to as “GST”) Appellate Tribunal in the case of DGAP V. Puma Realtors Pvt. Ltd. (NAPA/84/PB/2025) decided on on 26.08.25 under Section 171 of Central GST Act, 2017 rejected and closed the anti-profiteering proceedings and set aside the notice issued by the Directorate General of Anti-Profiteering (hereinafter referred…

Introduction In India, arbitration has become a preferred dispute resolution mechanism for commercial matters. Its key advantages—neutrality, efficiency, and cost-effectiveness—enhance its appeal, especially when compared to potentially lengthy court litigation. A common question from clients is: what is the actual cost of arbitration in India? The common perception is that arbitration is always less expensive…

INTRODUCTION  Artificial Intelligence (“AI“) chatbots are becoming integral to our everyday lives as educational resources and even psychological aides. Their design and conversational mechanisms attract the young and adolescent demographic, who are looking for help and communication in the digital world. The recent lawsuit filed by the parents of a teenager against OpenAI, alleging that…

Introduction Financial service providers (FSPs), including banks, Non-Banking Financial Companies (NBFCs), insurance companies, and other regulated financial institutions, play a critical role in the stability and growth of the Indian economy. Their unique functions—involving public deposits, payments, credit intermediation, and safeguarding investor interests—necessitate a distinct resolution framework when these entities face financial distress. The Insolvency…

State of U.P. and 2 Others v. Satish Chandra Shiv Hare-Brothers Court – Delhi High Court Citation – Matters under Article 227 No. – 11680 of 2023 Date – 25.08.2025 The Hon’ble Delhi High Court has held that statutory interest can be granted by Executing Court under Section 36 which may not have been mentioned…

  The Paradigm Shatter: Understanding India’s Negative List Breakthrough Every major data protection framework from GDPR to China’s Cybersecurity Law operates on a restrictive foundation. Likewise, under the Digital Personal Data Protection Act,2023(DPDPA), the data of “Data Principal”( Subject Data in GDPR) cannot cross borders unless specific conditions are met. The European Union’s “adequacy decisions”…

In Satyadevi Alamuri (Liquidator of M/s. G.B. Engineering Enterprises Pvt. Ltd.) v. Assistant Commissioner of GST & Central Excise, W.P.(MD) No. 28930 of 2024, decided on 28.07.2025, the Hon’ble Madras High Court dismissed the Department’s demand for tax, interest, and penalties, ruling that deposits made in the Electronic Cash Ledger during liquidation constitute a legitimate…

  Introduction In India, wage-related laws have historically been complex and varied across sectors, which often created confusion for both employers and employees. To address this, the Government of India introduced the Code on Wages, 2019, a landmark legislation consolidating and harmonizing four major labour laws related to wages, bonuses, minimum wages, and equal remuneration…

 

Disclaimer & Confirmation

As per the rules of the Bar Council of India, law firms are not permitted to solicit work and advertise. By clicking on the “I AGREE” button below, user acknowledges the following:

    • there has been no advertisements, personal communication, solicitation, invitation or inducement of any sort whatsoever from us or any of our members to solicit any work through this website;
    • user wishes to gain more information about AMLEGALS and its attorneys for his/her own information and use;
  • the information about us is provided to the user on his/her specific request and any information obtained or materials downloaded from this website is completely at their own volition and any transmission, receipt or use of this site does not create any lawyer-client relationship; and that
  • We are not responsible for any reliance that a user places on such information and shall not be liable for any loss or damage caused due to any inaccuracy in or exclusion of any information, or its interpretation thereof.

However, the user is advised to confirm the veracity of the same from independent and expert sources.