Introduction The Hon’ble Supreme Court has recently clarified that Section 74 of the CGST Act cannot be invoked merely by reproducing the expressions “fraud”, “wilful misstatement” or “suppression of facts”. Where the Department seeks to invoke the extended period of limitation, the show-cause notice (“SCN”) must disclose the material facts and circumstances which form the…
Introduction The Hon’ble Supreme Court, in R.J. Gajendra Kumar v. Government of Tamil Nadu & Anr., 2026 INSC 911, has reiterated that amendments to Government Orders (“GOs”) modifying existing service conditions must be interpreted reasonably so as to avoid unnecessary hardship to persons who had no control over the subsequent change in the governing framework….
Your Privacy Policy is now Irrelevant! A strategic breakdown of the Supreme Court’s shift in “No Privacy by Design”!! On May 22, 2026, the Supreme Court quieted a massive structural debate in Pune Bar Association v. UOI. They ruled that data integrity is a matter of necessity, not convenience, making cryptographic hashing the absolute floor…
Introduction In a judgement Lokendra Kumar Tiwari v. Union of India & Ors., the Supreme Court of India has reiterated the constitutional principles that apply to all processes involved in public employment and recruiting. It held that making a contractual appointment that is a result of an advertisement for a regular position or a vacancy…
Introduction The Hon’ble Supreme Court of India clarified the use of Order XIII-A Code of Civil Procedure (“CPC”) for summary judgment in commercial matters through its landmark decision in Reliance Eminent Trading and Commercial Private Limited v. Delhi Development Authority (“DDA”), 2026 INSC 436. The judgment was delivered by Justices J.K. Maheshwari and Atul S….
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…
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 Supreme Court of India in HT Media Ltd. v. Principal Commissioner of Goods and Service Tax, Civil Appeal Nos. 23525-23526 of 2017, 2026 INSC 66, decided on 16.01.2025, addressed the distinction between administrative facilitation and statutory “Event Management Services” under the Finance Act, 1994. The Court set aside a CESTAT order that had…
Introduction The Supreme Court decision in Union of India v Heavy Vehicles Factory Employees’ Union and Another Civil Appeal Nos.5185-5192 of 2016 wherein it was held that, in calculating the overtime payments under Section 59 of the Factories Act, 1948 (hereinafter referred to as the “Act”) compensatory allowances are to be included has not only…
The Hon’ble Supreme Court has held that merely if a party has participated in the arbitral proceedings does not per se constitute a waiver of its right to object to an arbitrator’s eligibility. The waiver to object should be express and in writing. I. Factual Matrix The dispute originated from a License Agreement executed in…
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