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One of the most basic tenets of corporate law is the doctrine of separate legal personality. It acknowledges that a company is a legal person that is separate and independent of shareholders and directors. Although this principle promotes investment and prevents excessive liability, it may be also abused to avoid personal responsibility. In response to this abuse, the courts came up with the concept of piercing the corporate veil, which permits the court to lift the veil of incorporation to examine the fraudulent and criminal actions of the company in which the veil is incorporated.

The Supreme Court dismissed a public interest litigation challenging the constitutionality of digital search and seizure powers under Section 132 of the Income Tax Act, 1961 and the corresponding Section 247 of the Income Tax Act, 2025 on March 9, 2026. Chief Justice Surya Kant’s bench refused to entertain arguments that warrantless access to cloud servers, emails, and encrypted devices violates Article 21 privacy rights, holding that existing judicial review mechanisms adequately safeguard taxpayers while enabling tax evasion combat.

For years, the medical device industry has operated in a regulatory tug-of-war caught between the labelling requirements of the Legal Metrology (Packaged Commodities) Rules, 2011 & amendments thereof (“LM Rules”) and Medical Devices Rules, 2017 (“MD Rules”).