Introduction India’s digital payment system has changed the way people move money. The success of the Unified Payments Interface (“UPI”) shows how easy it has become to send and receive money instantly. It has made digital transactions fast, secure, and available to millions. Yet what happens when the internet fails is a big question. In…

Introduction India’s new era of digital accountability has begun with the introduction of Digital Personal Data Protection Act, 2023 (hereinafter referred to as “DPDPA“) which is expected to be implemented in the near future. The legislation establishes a comprehensive framework on the collection, use, storage, and transfer of an individual’s personal data. For some organizations,…

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…

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…

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 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 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 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 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…

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…

Introduction Financial distress experienced by Micro, Small, and Medium Enterprises (MSMEs) in India is often not an indication of fundamental business weaknesses but rather the result of external shocks like delayed payments, supply chain disruptions, or working capital gaps. Traditional insolvency proceedings under the Insolvency and Bankruptcy Code (IBC) have proven to be costly, time-consuming,…

INTRODUCTION The online gaming industry in India is growing at an unprecedented rate. It fulfills the criteria of a very dynamic branch of the digital economy. Affordable smartphones, cheap data plans, and youth with technology knowledge have converted casual plays into a full-fledged industry. Real-money platforms such as fantasy sports, poker, rummy, and other skillful…

INTRODUCTION The digitalization of workplaces has been one of the most profound advancements of the 21st century. As remote work, cloud infrastructure, instant messaging platforms, and employee productivity tools gain popularity, organizations now operate in highly networked environments. While this digitization enhances flexibility and scalability, it has also enabled extensive workplace surveillance. Increasingly, employers are…

Kerala GST Department Launches Faceless Adjudication System: A Game-Changer in Tax Administration The Kerala State Goods and Services Tax (SGST) Department has introduced a faceless adjudication system, marking a significant milestone in the state’s efforts to modernize tax administration. This initiative, which officially began on August 1, 2025, is aimed at enhancing transparency, efficiency, and fairness in…

 

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