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Calcutta High Court Distinguishes Between ‘issuance’ And ‘service’ Of Orders Under Section 73 Of The GST Act, Holding That The Limitation Period Attaches To Issuance, And Not Service Of The Order.
In the present case, a show cause notice was issued to M/s M.M. Motors (‘the Petitioner’) on 20 December 2023, alleging tax short-payment/wrong availment of ITC for the period April 2018 to March 2019. The time limit prescribed for passing the adjudication order under Section 73 was extended up to 30 April 2024 through various notifications under Section 168A of the CGST Act.
India Tax
AC
Aurtus Consulting LLP
Article
Comedy, Controversy And The Constitution: Free Speech Limits In India’s Digital Entertainment Era
India's stand-up comedy ecosystem has evolved into a significant form of cultural and political expression, but recent controversies involving comedians and digital creators have raised complex constitutional questions. How does the fundamental right to free speech under Article 19(1)(a) balance against legitimate restrictions under Article 19(2), and when does provocative humour cross the line from protected expression to legally actionable content?
India Government
IL
IndiaLaw LLP
Article
Institutional Independence In Aircraft Accident Investigations
The Aircraft Accident Investigation Bureau operates under India's Ministry of Civil Aviation, but questions arise about whether its institutional framework provides sufficient separation from the regulatory authority it may need to scrutinize. This analysis examines the 2025 Rules governing aircraft accident investigations and compares India's approach with international models that structurally separate investigators from regulators.
Worldwide Transport
MC
MAHESHWARI & CO. Advocates & Legal Consultants
Article
Refining The FEMA Framework: An Analysis Of The Draft Foreign Exchange Management (Foreign Investment) Rules, 2026
The Reserve Bank of India has proposed a comprehensive overhaul of India's foreign investment regulatory framework through the draft Foreign Exchange Management (Foreign Investment) Rules, 2026. This fundamental restructuring shifts from an investor-centric to an investee-centric classification system, introduces clarified definitions of foreign controlled entities, and eliminates differential compliance regimes that previously varied based on investor and investee characteristics.
India Finance
IL
IndiaLaw LLP
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