Security Cheques & NI Act, No More a Safe Excuse. Facts in Brief:- 1. Parties entered into a Joint Development Agreement (JDA). 2. After cancellation, an MOU (2016) recorded dues and cheques were issued as security. 3. Arbitration proceedings were pending, and later an arbitral

“From Dalal Street to Courtroom Street, conduct counts.” Facts in Brief:- 1. Doshi (client) traded with Motilal Oswal (broker) via a sub-broker. 2. Dispute arose over margin shortfalls, alleged unauthorised trades, and sale of collateral (including SBI rights shares). 3.

Courts Don’t Rewrite Tax Laws – They Only Test Them. Case: Bombay High Court upholds validity of GST Reverse Charge Mechanism (RCM) on ocean freight. Grounds of Challenge vs Court’s Response:- 1. Article 14:– Discrimination? HC held: No. A taxing statute can classify

In elections, mistakes aren’t crimes but deception is. The Supreme Court in Ajmera Shyam v. Kova Laxmi (CA 13015/2024; 14 Aug 2025) held that a candidate’s Form-26 lapse (ITR income marked “NIL” for 4 years) was not a “substantial” defect. Under the Representation of the People

Deemed Dividend – It’s Not Why You Take It, But How You Use It! The Bombay HC has delivered a strong reminder on Section 2(22)(e) i.e. deemed dividend. The Court observed:- “The key is not the purpose for which the advance is made. The real key is the purpose for which the

Law is Not a Game of Chess – SC on Estoppel Case: Sanjit Singh Salwan & Ors. v. Sardar Inderjit Singh Salwan & Ors. **Supreme Court, 14 Aug 2025 | Civil Appeal (SLP (C) No. 29398/2024)* The Supreme Court pulled up litigants who changed their stand midway: “Is law a game of

Calcutta HC: “One letter won’t save you.” In the Captain GOGO case, Court restrained lookalikes (GOGO, GOGA, GO N GO, Captain COCO) as trademark infringement & passing off. Test Applied : 1) Same customers 2) Same goods 3) Likelihood of confusion Ratio: Goodwill & reputation

Supreme Court clarifies GST Summons. “Summons ≠ Proceedings. 1. No duplicate actions on the same issue. 2. Different matters = different summons allowed. Here’s what the Court directed. 1. Summons are only inquiries. They don’t mean proceedings have started. 2. Taxpayers must

Software & Taxation: The Costly Confusion That Even Experts Make That’s the mistake that could cost you TDS. Delhi HC in CIT (Intl. Tax)-3 v. Xiocom (NZ) Ltd. (2025): Payment for off-the-shelf software under a non-exclusive licence is NOT royalty under India–NZ DTAA. Section

Arbitration is NOT a spectator sport. Supreme Court SC in Kamal Gupta v. L.R. Builders (2025) held: Non-signatories to an arbitration agreement can’t attend arbitral proceedings. Section 35: Award binds only signatories/parties claiming under them. Section 42A: Confidentiality

Contract Labour? Not My Liability! – A myth that can sink companies. The Karnataka High Court has held that even workers hired through contractors for construction, maintenance, or repairs within factory premises are “employees” under Section 2(9) of the Employees’ State

MSC ship arrest judgment we analysed as below: India detains one of the world’s largest shipping giants MSC Facts in Brief: Plaintiff’s fishing vessel was damaged after colliding with submerged debris from the sunken MSC Elsa 3. Claim lodged: Rs.35,08,864 for repair and

Can parties rewrite the Jurisdiction by contract?" Cause Title: M/S ACTIVITAS MANAGEMENT ADVISOR PRIVATE LIMITED VERSUS MIND PLUS HEALTHCARE PRIVATE LIMITED Today, the Supreme Court clarified — parties may choose one among multiple courts with jurisdiction under Section 20

“Not every clause with ‘arbitration’ is enforceable.” Calcutta HC (2025) warns: Without clear intent to arbitrate, a clause is just noise. In Roshan Agarwal v. NPCCL, Court struck down a poorly drafted clause titled “Arbitration.” No mandatory language, no binding agreement.

When promoters breach a Shareholders’ Agreement, they often claim it's a personal contract, so it can’t be enforced. Delhi High Court says: Not so fast. It’s a commercial contract with legal teeth. Ignore it, and be ready to face specific performance. SHA is not a Personal

“You can’t paint a civil dispute with criminal colours.” S.N. Vijayalakshmi & Ors. v. State of Karnataka, (2025 LiveLaw (SC) 758) held :- Civil suit filed → No criminal intent alleged FIR under 420/406 = abuse of process Criminal case quashed Breach of contract does not

IBC vs. Tax Refunds, No Exceptions, No Adjustments In Konduru Prashanth Raju v. ITO & Ors [(2025) https://t.co/ozjDhR2xfB 1149 NCLT], NCLT Bengaluru held: Once insolvency is admitted, tax authorities can assess but not recover. Adjusting a refund is illegal recovery under

“Presence isn't proof. Absence isn't guilt. GST needs more.” In S.S. Enterprises v. State of U.P. (WRIT TAX No. 3026/2025), the Allahabad High Court held: No activity at principal place of business doesn’t mean GST invoices are fake. Replies via registered email cannot be

When CoC Speaks, the Code Listens SC in Sincere Securities Pvt. Ltd. v. Chandrakant Khemka (2025 https://t.co/ozjDhR2xfB 296 SC) restored NCLT’s order allowing RP to return high-rent premises not needed during CIRP. Section 14(1)(d) IBC doesn’t stop CoC from surrendering