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….
Introduction A Show Cause Notice (“SCN”) under the Goods and Services Tax (“GST”) marks the beginning of adjudicatory proceedings against a taxpayer. As such, it is important that any Show Cause Notices comply with fairness, clarity and statutory compliance. The Kerala High Court’s ruling in the matter of Kerala State Self-financing B. Pharm College Management…
Introduction The interpretation of the term “industry” has continued to be one of the most controversial issues in the jurisprudence of Indian labour law. In fact, the interpretation of this term has a direct impact on the extent to which the provisions of labour law are applicable. In the latest developments in this area, a…
Introduction India’s fintech landscape has undergone a seismic shift, propelled by the widespread adoption of UPI platforms, neobanks, and digital lending solutions. In this evolving ecosystem, customers expect support that is not only prompt but also intelligent and tailored to their individual needs. AI agents are at the forefront of this transformation, enabling users to…
Introduction The tax administration system in India is on the cusp of a revolution with the incorporation of Artificial Intelligence (“AI”) in the governance mechanism in the country. India has always been plagued by problems like a low tax to Gross Domestic Product (“GDP”) ratio and tax evasion. Despite several reforms, the tax base in…
Introduction While the concept of motherhood has traditionally been understood in biological terms, an important and socially relevant decision in the matter of Hamsaanandini Nanduri v. Union of India, Writ Petition (Civil) No. 960/2021, decided on 17-3-2026, the Supreme Court has held that the concept of motherhood is not restricted to biology alone. By holding…
On 2 March in CIO and 5 March in Computerworld, I outlined how the Anthropic & OpenAI–DoD clash would unfold. Anthropic’s latest filing in the Northern District of California follows exactly the framework I predicted, confirming that analysis. Further, this is no longer a policy debate rather it is a constitutional test of whether the…
Introduction For decades, the “holy grail” of fintech was frictionless commerce. We moved from the tactile exchange of paper bills to the swipe of a card, then to the “one-click” checkout, and finally to the invisible convenience of digital wallets and biometric taps. Each step reduced the distance between wanting something and owning it. As…
Background and Facts The Municipal Corporation of Greater Mumbai (MCGM) engaged R.V. Anderson Associates Ltd. for a World Bank-funded sewerage consultancy project. Following a dispute over outstanding dues, the Respondent invoked arbitration on August 9, 2005, and nominated its arbitrator. MCGM subsequently appointed Mr. Sharad Upasani as its nominee on October 7, 2005. The parties…
Introduction The ongoing massive use of personal data drives the present-day digital economy. Every online transaction, whether using a mobile application, registering for a service, or making a digital payment, generates data that businesses analyse and process for a variety of uses. Although people typically give their information to a specific platform, the information rarely…
Introduction The continue raising problem of the GST rules has led to several disputes concerning procedural compliance and the allocation of Input Tax Credit (ITC). One such important case involved Reliance Jio Infocom Ltd v. Union of India & Ors. before the Hon’ble Madras High Court, under Writ Petition No. 27038 of 2025 wherein the…
Introduction Gig economy is selling a good narrative. You can work when you please, log in ad be your own boss. Such actors as ride-hailing drivers, food delivery partners, and warehouse pickers are recurrently referred to as independent participants who exercise flexibility and choice. However, lurking in the background of this language of autonomy is…
Introduction The Indian Fintech ecosystem is currently ranked third in the world in terms of size and is a digital phenomenon that has revolutionized how a billion people spend, save, and borrow. Yet with rapid growth and progress come systemic risks and data breaches. In May 2024, RBI finalized the framework for recognizing Self-Regulatory Organisations…
Factual Background On January 27, 2011, the Union of India and the North Central Railway Administration executed a turnkey contract with Larsen & Toubro Limited (L&T) to modernize the Jhansi Workshop for a negotiated value of Rs. 93,08,07,696. The parties set an original completion date of July 18, 2012, but the railway administration extended this…
You clicked “I Agree” on a quick commerce app. That was 5 months ago. Since then, the AI has figured out you are likely pregnant. Probably diabetic. Financially stretched every third week of the month. You never consented to any of that. You consented to delivery. This is what I call “Agentic Consent Collapse” It…
Introduction In the evolving corporate environment, the transition from static software to dynamic AI agents is basically reshaping how business is conducted. No more confined to simple “if-then” logic, AI-driven automation is now powering sophisticated operations across several sectors. In customer service, intelligent agents handle complex inquiries and process refunds in real time, they conduct…
Introduction The Nagpur Bench of the Bombay High Court in Writ Petition No. 1257 of 2026, dated 27 February 2026, in the case of M/s. Hindustan Equipment Craft v. Assistant Commissioner of State Tax & Ors., held that the assignment of long-term leasehold rights in an industrial plot is essentially a transfer of benefits arising…
Introduction The transition from a “daylight only” to a 24/7 economy is not just about business growth but about gender equality and creating a workplace that works for everyone. For decades, women have been held back in their careers because of outdated provisions in the Factories Act of 1948. However, India is witnessing a historic…
Introduction The Karnataka High Court, in Writ Petition No. 22068 of 2024 (T-RES), decided on 12th December,2025, in the case of South Indian Oil Corporation Ltd. V. Union of India & Ors., held that refund of accumulated Input Tax Credit under Section 54 (3)(ii) of the Central Goods and Services Tax Act, 2017 (hereinafter referred…
Factual Background In ongoing arbitral proceedings between Viva Highways Ltd (appellant) and MPRDC (respondent), the High Court of Madhya Pradesh, relying on Mohan Lal Fatehpuria (2025 INSC 1409), terminated the existing arbitrator’s mandate and directed the parties to propose a new arbitrator. Viva Highways challenged this interim order before the Supreme Court. Issues Whether, upon…
Introduction Social platforms designed for interaction between autonomous Artificial Intelligence (“AI”) agents present a new category of legal and technical risk. Unlike conventional platforms where user conduct is the primary source of exposure, AI-agent environments involve automated generation, storage, and exchange of data without continuous human oversight. This increases the likelihood that technical misconfigurations may…
Introduction The challenge before SC centres on Section 44(3) of the DPDP Act, which amends Section 8(1)(j) of the Right to Information Act. While Section 8(1)(j) previously permitted disclosure of personal information in cases of larger public interest, the amendment under the DPDP Act now effectively bars such disclosure. We are moving away from “discretionary…
Introduction The Goods and Services Tax (GST) regime in India incorporates Section 171 of the Central Goods and Services Tax (CGST) Act, 2017, which mandates that any reduction in the tax rate or the benefit of Input Tax Credit must be passed on to the recipient by way of a commensurate reduction in prices. Organizations…
Introduction The framework governing industrial employment is undergoing a fundamental structural change. As we move through 2026, the traditional reliance on certified Standing Orders is being steadily replaced by individualized, private contracts. This transition signifies a deeper shift in the legal philosophy of the employer-employee relationship, a move away from state-mandated “status” toward private “contract.”…
Introduction The decades-old assumption in cross-border finance was that information would flow freely unlike now. Information has ceased being a back-office by-product of financial action, and now a strategic national resource and closely linked to national security and sovereignty, as well as economic strength. The control over the streams of financial data has become regarded…
Introduction The landscape of Indian tax law often presents a unique challenge for foreign entities, particularly those in project-based sectors like oil and gas. For these organizations, business rarely follows a linear path of constant activity; instead, it moves in cycles of high engagement followed by periods of quiet preparation. A significant point of friction…
Introduction For many organizations, the POSH Act has become a masterpiece of paperwork, yet for the women it was designed to protect, the process often remains a hollow promise. More than a decade has passed since the Sexual Harassment of Women at Workplace Act 2013 was enacted, and most Indian organizations now boast of being…
Introduction Historically, engaging with financial services required a high degree of intentionality. Consumers interacted with banking, credit, or insurance as distinct products through dedicated channels, whether by visiting a branch or navigating a specific banking interface. Today, that conscious participation is rapidly dissolving. As financial services move from the foreground to the background of the…
𝐃𝐞𝐞𝐩𝐟𝐚𝐤𝐞 𝐢𝐧 𝐈𝐧𝐝𝐢𝐚 C𝐡𝐞𝐜𝐤𝐞𝐝 𝐰𝐢𝐭𝐡 𝐈𝐓 𝐀𝐦𝐞𝐧𝐝𝐦𝐞𝐧𝐭 𝐑𝐮𝐥𝐞𝐬, 𝟐𝟎𝟐𝟔 Effective Date: February 20, 2026 The Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Amendment Rules, 2026 fundamentally restructures digital accountability, specifically targeting the unregulated growth of synthetic media. Key Statutory Changes 𝐃𝐞𝐟𝐢𝐧𝐢𝐭𝐢𝐨𝐧 𝐨𝐟 𝐒𝐲𝐧𝐭𝐡𝐞𝐭𝐢𝐜 𝐌𝐞𝐝𝐢𝐚: A new legal category for “synthetically generated information” now…
Factual Background The parties formed a partnership, “M/s Anmol Alliance,” to develop and construct an SRA project at Andheri (West), Mumbai. Disputes arose, leading to a Section 9 petition in which the High Court recorded consent terms on 09.07.2019 and appointed Hon’ble Mr. Justice J.N. Patel (former Chief Justice, Calcutta High Court) as sole arbitrator….
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