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 Supreme Court, in the case of Rakesh Kumar Verma v. HDFC Bank Ltd., Civil Appeal No. 2282 of 2025, decided on 08.04.2025, upheld the validity of exclusive jurisdiction clauses in private employment contracts, making it mandatory for disputes to be filed only in the courts specifically agreed upon by the parties. FACTS HDFC Bank Ltd….
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…
Britannia Industries Ltd. Vs. Assistant Commissioner of Commercial Taxes Citation – W.P. No. 33963 of 2024 Court –Karnataka High Court Date – 18.06.2025 The Hon’ble Karnataka High Court has held that the unilateral debit of disputed interest from the electronic cash ledger, during the pendency of an appeal, is not permissible under Section 107(7)…
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