The Hon’ble Delhi High Court in Harbhajan Singh Thukral v. Government of NCT of Delhi, Department of Trade and Taxes, W.P. (C) No. 3967 of 2025, decided on 20.08.2025, held that where the refund amount lying in a taxpayer’s electronic cash ledger is erroneously adjusted against a liability that has been subsequently cancelled, the taxpayer…
The Hon’ble Supreme Court in M/s Godwin Construction Pvt. Ltd. v. Commissioner, Meerut Division & Anr, Civil Appeal No. 7661 of 2014, decided on 08.10.2025, reaffirmed the well-established principle that the classification of an instrument for the purposes of stamp duty depends upon its substance and legal effect rather than upon its nomenclature or title….
INTRODUCTION In October 2025, the Ministry of Labour & Employment, Government of India, unveiled the draft National Labour and Employment Policy, popularly known as Shram Shakti Niti 2025. This landmark policy represents a transformative milestone in India’s labour governance framework, aiming to shift from a predominantly regulatory and enforcement model to a facilitative, inclusive, and…
Best Eastern Business House Pvt Ltd. v. Mina Pradhan Court – Calcutta High Court Citation – AP-COM – 296 of 2025 Date – 23.09.2025 The Hon’ble Calcutta High Court has held that the mandate of an Arbitrator under Section 29A(4) can only be extended by the High Court and not by the Principal Civil Court…
Introduction The Unified Payments Interface (hereinafter referred to as “UPI”) has changed India’s payment systems by offering quick and easy digital transactions to all whether customers are at a big store or getting groceries from a small roadside vendor. UPI has played a pivotal role in the country’s digital payment adoption and integration. The users…
INTRODUCTION In recent years, cloud service providers and telecommunications companies have increasingly become prime targets of cyber-attacks due to the extensive amounts of sensitive data they store and manage. These sectors hold critical customer information, business secrets, and infrastructure details that are highly valued by cybercriminals. The frequency and scale of data breaches in cloud…
INTRODUCTION In the era of digital transformation, multinational corporations increasingly rely on integrated HR platforms, shared service centers, and global cloud-based tools to manage their workforce. India, with its immense and skilled talent pool, frequently serves as a key hub for employment, making the mapping and management of India-based employee data a business and legal…
Damodar Valley Corporation v. AKA Logistics Private Limited Court – Calcutta High Court Citation – AP-COM -166 of 2025 Date – 23.09.2025 The Hon’ble Calcutta High Court has held that a Composite Arbitral Award can be challenged under a single Section 34 Petition. The Court held, “30. The Arbitration and Conciliation Act, 1996, does not…
The High Court of Calcutta in the case of Khokan Motors Works Pvt. Ltd. Versus Senior Joint Commissioner of State Tax W.P.A No. 1783 of 2025, decided on 03.9.2025 examined the validity of a demand notice and adjudication proceedings under the GST law, where the assessee had been denied access to the documents and materials…
JSW Ispat Special Products Limited v. Bharat Petroresources Limited Court – Delhi High Court Citation – O.M.P. (COMM) 533/2024 Date – 11.09.2025 The Hon’ble Delhi High Court has held that the claims that are not a part of the Resolution Plan are not arbitrable once the insolvency proceedings have been initiated and such claims shall…
INTRODUCTION The Employees’ Provident Fund Organisation (hereinafter referred to as “EPFO”), responsible for safeguarding the retirement savings of over 27 crore members across India, has launched a transformative digital initiative to modernize its account setup and verification process. Beginning August 1, 2025, EPFO mandates that every new Universal Account Number (hereinafter referred to as “UAN”)…
INTRODUCTION In today’s interconnected digital economy, organizations collaborate with a complex network of vendors, ranging from IT service providers and cloud platforms to payment processors and outsourced HR and marketing firms. These vendors often handle vast volumes of personal and sensitive data, making vendor due diligence and robust data protection contractual safeguards essential for legal…
Introduction Green financial technology (hereinafter referred to as “green fintech”) is reshaping India’s financial sector by weaving environmental, social, and governance (“ESG”) criteria into everyday products and services. It is where sustainability meets digital finance, covering everything from ESG-based credit scoring and climate-conscious loans to carbon-tracking applications and blockchain-enabled carbon markets. For example, digital lenders…
HLV Limited (Formerly known as Hotel LeelaVenture Pvt. Ltd.) v. PBSAMP Projects Pvt. Ltd. Court – Supreme Court Citation – SLP (Civil) No. 10732 of 2024 Date – 24.09.2025 The Hon’ble Supreme Court has held that additional post-award interest cannot be claimed under Section 31(7)(b) if Award fixed interest rate till payment. The Court held,…
INTRODUCTION In 2025, due to the increasing number of unwanted promotional messages and increasing consumer complaints about data misuse, the Telecom Regulatory Authority of India (hereafter referred to as “TRAI“) and the Reserve Bank of India (hereinafter referred to as “RBI”) established the pilot project, Digital Consent Management (hereinafter referred to as “DCM”). Whereas this…
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…
In the case of Airports Authority of India v. Commissioner of Service Tax, Civil Appeal No. 17405 of 2017, decided on 23.09.2025, the Hon’ble Supreme Court examined whether export cargo handling services provided by the Airports Authority of India were liable to service tax under the Finance Act, 1994. The Court upheld the imposition of…
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…
Sunita Gupta v. URGO Capital Limited & Ors. Court – Calcutta High Court Citation – C.S. (COM) No. 55 of 2025 Date – 11.09.2025 The Hon’ble Calcutta High Court has held that the allegation of misuse of digital signature does not amount to denial of existence of arbitration agreement. The Court held, “25. The plaintiffs…
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…
Beevee Enterprises & Ors. v. L & T Finance Limited Court – Calcutta High Court Citation – APOT 208 OF 2025 IA NO. GA 1 OF 2025 Date – 11.09.2025 The Hon’ble Calcutta High Court has held that a party can be directed to furnish security under Section 37 appeal, for the loan as per…
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…
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