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Acquaintance‐Based Identification and Non‐Prejudicial Charge Errors in Sexual Offence Trials Involving Child Victims 1. Introduction This commentary examines the April 16, 2025 judgment of the Jammu...
Ensuring Natural Justice in GST Adjudications: Mandatory Consideration of Litigant’s Submissions and Personal Hearings 1. Introduction In M/s Perfetti Van Melle India Pvt. Ltd. v. Additional...
Striking a Balance Between Compassionate Appointments and Children’s Right to Quality Education Introduction In Shailendra Kumar v. The State of U.P. and Others (2025: AHC 57129), the Allahabad High...
Recognition of Constructive Possession as Valid Delivery in Hiba under Muslim Law Introduction The decision in Sheikh Ibrahim S/o Mohammad Sheikh & Others v. Sheikh Rehman S/o Mohammad Sheikh (2025...
Clarifying the Scope of Cruelty under Section 498A IPC: Acts Causing Grave Injury or Danger to Health as Cruelty Introduction Ranjit Kour and Paramjit Singh (parents-in-law) together with Simratpal...
Duty to Preserve Digital Evidence: Accountability for Non-Compliance with Court Orders Introduction This commentary examines the Madhya Pradesh High Court’s decision in Ramu @ Manvendra Singh Gurjar...
New Precedent on Licensing Rights: Upholding the Requirement of Registered Copyright Society Membership Introduction The case of Azure Hospitality Private Limited v. Phonographic Performance Limited...
Reclassification of Compensation Interest as Capital Gains: A New Precedent under the Income Tax Act Introduction The recent judgment in the consolidated Income Tax Appeals of Shri. Anvar Ali...
Redefining Judicial Boundaries: High Court’s Restriction on Subordinate Courts in Contempt Proceedings Introduction The case of Bimbadhar Mohakud and Anr. v. Bina Shah before the Calcutta High Court...
Judicial Limits on Mandating Electoral Verification Procedures: A New Precedent in Election Law Introduction The case of MANIK FAKIR @ MANIK MONDAL v. UNION OF INDIA AND ORS. before the Calcutta High...
Mandated Communication of Arrest Grounds: Strengthening Constitutional Safeguards under Article 22 Introduction The judgment in Manjeet Singh @ Inder @ Manjeet Singh Chana v. State Of U.P. And 2...
Upholding Eligibility and Procedural Transparency in Membership Allocations: A New Precedent in Employee Welfare Organizations Introduction The judgment in Dinesh Kumar v. State of Haryana and Others...
Proportionality in Provisional Attachments under CGST – Safeguarding Running Concerns 1. Introduction In M/s Brijbihari Concast Pvt. Ltd. v. Directorate General of GST Intelligence, Meerut Zonal Unit...
State’s Authority to Tax Imported Goods Post-Customs Clearance: Non-Applicability of International Trade Agreements to Intra-State Sales Tax 1. Introduction This commentary examines the judgment...
Limiting the Scope of Section 148A(d) Orders to Information in Section 148A(b) Notices Introduction J.G.'s Departmental Store v. Income Tax Officer Ward 60(1) & Ors. (Delhi High Court, 15 April 2025)...
Mandatory Pre-Deposit Requirement under Section 107(6) of the Central GST Act Introduction The decision in M/s Impressive Data Services Private Limited v. Commissioner (Appeals-I), Central Tax GST,...
Abuse of Public Interest Litigation in Municipal Tax Revision: Dismissal with Exemplary Costs 1. Introduction This commentary examines the decision of the Madurai Bench of the Madras High Court in...
Ensuring Conclusive Corroboration in Circumstantial Cases: The Kavilas Precedent Introduction The case of Kavilas v. State of Chhattisgarh presents a significant judicial determination where the...
New Judicial Principle on Remission and Parole in Life Imprisonment: S. Swapna v. State of Andhra Pradesh Introduction The judgment in S. Swapna v. State of Andhra Pradesh (W.P. No. 44501/2018),...
Non-Quashing of FIRs in Economic Fraud Cases: Reinforcing Investigative Autonomy in White Collar Crimes Introduction The judgment in SUPARNA BHALLA v. STATE OF PUNJAB AND OTHERS, delivered by the...