“Lack of Inquiry” vs. “Inadequate Inquiry” – Madras High Court Narrows Section 263 Jurisdiction in Arul Industries v. Assistant Commissioner of Income-tax (2025) 1. Introduction Court & Date: Madras...
The “Temporal Sanctity” Doctrine: Madras High Court Fixes Outer-Limit for Exhumation Requests 1. Introduction In The Commissioner, Greater Chennai Corporation v. S. Jaya (W.A. No. 3243 of 2024,...
“Breach of Undertaking by Advocate-Tenants: Madras High Court Lays Down a Dual-Sanction Rule (Contempt + Bar-Council Action)” – Commentary on P. Vikash Kumar v. A. Mohandoss (Cont.P.Nos.985 &...
BNSS Section 528 Clarified: “Reasonable, Fact‑Based Apprehension,” Not Political Status, Governs Transfer of Criminal Cases Decision: DR. RANGANATHAN v. DR. LAKSHMANAN, Crl.O.P. No. 17181 of 2025...
“No Caste – No Religion” Certificates: Madras High Court Affirms the Fundamental Right to a Casteless & Religion-Free Identity 1. Introduction On 10 June 2025, a Division Bench of the Madras High...
“In Personam vs. In Rem” – Madras High Court Carves Out a Jurisdictional Safe-Harbour for Contract-Based Challenges to Google Play Billing Terms 1. Introduction On 11 June 2025, the Madras High Court...
Reasonable Time-Limit for Continuation of Look-Out Circulars Against Non-Accused Foreign Nationals Without an Extradition Treaty Introduction The Madras High Court in Karthik Parthiban v. The...
Re-asserting Sovereign Control over Grama Natham: The Madras High Court’s Restatement of RSO 21 in “The Tahsildar v. T. Elumalai” (2025) 1. Introduction The Division Bench of the Madras High Court...
Limiting Judicial Review of PMLA Section 17 Searches: Procedural Compliance and Federalism Constraints Introduction In Tamil Nadu State Marketing Corporation Ltd (TASMAC) v. Directorate of...
Deemed Service of GST Notices via the Common Portal under Section 169 of GST Act 1. Introduction In M/s. Axiom Gen Nxt India Pvt. Ltd. v. Commercial State Tax Officer (Madras High Court, 22 April...
Perpetuation of Caste is Unconstitutional: Mandatory Removal of Caste Appellations in Societies and Educational Institutions Introduction SOUTH INDIAN SENGUNTHA MAHAJANA SANGAM v. THE STATE OF TAMIL...
Recognition of Non-Dowry Cruelties under Section 498A IPC Introduction The case of Ramasamy & Selvi v. State represented by The Inspector of Police, All Women Police Station, Rasipuram arises from...
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...
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...
Mandamus Guidelines for Controlled Public Assemblies and Constitutional Undertakings Introduction The case of A. Arunkumar v. The Home Secretary to Government, decided by the Madras High Court, has...
Enforcement of Constitutional Obligation to Provide Specialized Medical Facilities: Mandating Bone Marrow Transplant Services in Tamil Nadu Government Hospitals 1. Introduction In Dr. S. Gurushankar...
New Precedent on the Non-Mandatory Nature of the User Test Certificate in CENVAT Credit Adjudication Introduction The recent judgment in the consolidated matter of The Commissioner of CGST & Central...
Judicial Clarification on Fraudulent Auction Practices: Limiting the Shield of Judicial Protection for Public Servants Introduction This comprehensive commentary examines the recent judgment in the...
Standardizing Teacher Qualification: Mandating TET Across All Institutions Introduction The case The State of Tamil Nadu v. K. Bashiri addressed the contentious issue concerning the applicability of...
Clarifying the Dual Regime: Exemption from Basic Duty vs. Liability for Additional Duty Introduction The case of M/s. Transasia Bio-Medicals Ltd. v. Union of India, adjudicated by the Madras High...