Introduction An employee disappears from work without notice. The employer sends a registered letter to the address on file. No reply comes. Weeks later, the employee surfaces, claims he tried to return and was turned away, and files a complaint before the Labour Commissioner. The Labour Court awards reinstatement with full back wages. The High…
Introduction The Supreme Court’s decision in Adani Power Ltd. v. Union of India [(2026) 38 Centax 90 (SC)] is not merely another tax dispute arising out of India’s Special Economic Zones (“SEZ”) regime. It is a restatement of fundamental constitutional principles governing taxation, such as the requirement that all levies have explicit legislative sanction, the…
Introduction Customs classification disputes often appear technical, but they lie at the intersection of statutory interpretation, fiscal discipline, and commercial reality. Another topic repeatedly discussed by judges of the Supreme Court of India involved in Commissioner of Customs (Import) v M/s Welkin Foods (2026) (hereinafter referred to as the “judgment”) was whether imported goods should…
Doctrine of Merger
- 2019-02-20
No Writ Remedy In Non -Statutory Contract
- 2016-04-10
