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  • Article

    Compressors Used In Car Air-Conditioners Are Classifiable Under TI 8414 80 11 – SC Decision In Westinghouse Distinguished

    The CESTAT Bench at Chennai has held that air compressors for use in car air-conditioners are classifiable under Tariff Item 8414 80 11 of the Customs Tariff Act...
    IndiaInternational Law
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Common/consolidated SCN For Multiple FYs/tax Periods Permissible, However, Each Period Forming Part Of Notice Must Satisfy Limitation

    The Karnataka High Court has ruled on whether tax authorities can issue a single consolidated show cause notice covering multiple financial years under the CGST Act. While affirming this practice is permissible, the Court established critical limitations regarding time-barred periods and clarified how 'tax period' should be interpreted in the context of Sections 73 and 74.
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Impact Of GST Rate Changes On The FMCG Sector

    The 56th meeting of the GST Council, held in New Delhi on 3 September 2025, introduced a series of reforms aimed at simplifying the tax structure and making essential goods more affordable for the general public
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Mere Uploading SCN Or Order On The Common Portal Is Not Service Of Such SCN/Order

    The Punjab & Haryana High Court has ruled on a critical procedural issue regarding the service of show cause notices and orders under the CGST Act, 2017. The judgment addresses whether uploading documents on the GST Common Portal constitutes valid service upon taxpayers and examines the complex navigation requirements that assessees face in accessing such notices.
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Secondment Of Expats From Overseas Group Entities When Is Not Liable To GST

    The Karnataka High Court has on 15 July 2025 allowed the writ petition against the demand of IGST in the case involving secondment of expats by the assessee from the overseas group entities.
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Time Limit For SCN And Adjudication Under Section 73 – Notifications Nos. 9 And 56/2023-CT Are Illegal

    The Madras High Court has held that Notifications Nos. 9 and 56/2023-Central Tax, issued for the purpose of increasing the time limits for issuance of SCN and adjudication...
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    West Asia Conflict – Relief Measures By Ministries Of Finance And Commerce To Help Exporters

    The Indian Customs authorities have introduced number of relief measures to help the exporters where exports are facing disruptions due to the ongoing West Asia conflict...
    IndiaTransport
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Key Amendments To The Companies (Incorporation) Rules, 2014: Reduction Of Compliance Burden

    The Ministry of Corporate Affairs has proposed amendments to the Companies (Incorporation) Rules, 2014 through a public notice dated 8 April 2026, inviting public comments on the draft Companies...
    IndiaCorporate/Commercial Law
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Discharge Of A Person In Predicate Offence Is Not A Bar On Investigation Under PMLA

    In this case[1], the Petitioner was implicated in offence of commission of offence of illicit manufacturing...
    IndiaGovernment, Public Sector
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Copyrights – Use Of Publicly Available Content Of A News Agency For Training An AI Model Prima Facie Falls Under ‘fair Dealing’

    The Delhi High Court has declined interim relief in a copyright infringement suit brought by a news agency against an AI developer, finding that the use of publicly available content for training AI models may constitute fair dealing under Indian copyright law. The Court examined whether AI-generated outputs substantially reproduced copyrighted works and whether such use serves broader public interests in innovation and access to information.
    IndiaIntellectual Property
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Patent Revocation Petition Is Maintainable Even If Defence Of Invalidity Of Suit Patent Taken In An Infringement Suit

    The Delhi High Court has in its Judgement dated 15 January 2025 held that a revocation petition is maintainable even if the petitioner had filed a written statement...
    IndiaIntellectual Property
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Patents – Non-compliance Of Disclosure Norms Under Sections 10(4) And (5) Leading To Non-patentability Under Section 3(c)

    The Delhi High Court has upheld the Controller's order refusing a patent application under Section 3(c) of the Patents Act, 1970, as certain claims of the application were too broad and thus would also cover naturally.
    IndiaIntellectual Property
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Trademarks – Transborder Reputation And Establishment Of Goodwill In India – SC Decision In Prius Distinguished

    The Delhi High Court has ruled on a trademark dispute involving the mark ALPHARD, examining whether transborder reputation and unsolicited imports of luxury vehicles into India can establish goodwill sufficient to qualify a mark as 'well-known' under Indian law. The case required the court to distinguish the Supreme Court's Prius decision and evaluate whether voluntary importation by third parties, without formal commercial launch, demonstrates actionable recognition within the relevant consumer segment.
    IndiaIntellectual Property
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    NCLAT Cannot Condone Delay In Filing Appeal Beyond 15 Days Introduction

    Recently, the Supreme Court vide its Order dated 7 May 2025 passed in the case of Tata Steel Ltd. v. Raj Kumar Banerjee and Ors. in C.A. No. 408 of 2023...
    IndiaLitigation, Mediation & Arbitration
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Blocking Of ITC Ledger: The Havoc Of Rule 86A

    The good and simple regime of GST is witnessing a great spur in cases involving fake invoicing to pass on fake Input Tax Credit (‘ITC').
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    GST Council's Recommendation Is Mandatory If Central/State Act Stipulates An Act To Be Done On Such Recommendations

    The Gauhati High Court has held that the recommendations to be made by the GST Council, if required as per the provisions of the Central Act or the State Act
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Impact Of GST Rate Changes On The Electronics Sector

    The 56th meeting of the GST Council, held on September 3, 2025, in New Delhi, introduced a series of reforms aimed at simplifying the tax structure and making essential goods and services affordable to the end consumer.
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Reactions To The Key Announcements From The 55th GST Council Meeting

    The 55th GST council, If I may say, failed to live up with the expectations and the public at large.
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    The Ever-Evolving Advertising Industry: Is GST Ready For The Same?

    Traditionally, advertising primarily relied on conventional mediums such as print, television, radio, etc., which allowed the companies to increase the sales of their products.
    IndiaTax
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan
  • Article

    Legsys AI Technology Foundation v. Commissioner Of Income Tax (Exemptions), Mumbai, ITA Nos. 4757 & 4761/Mum/2025, Order Dated 21.11.2025

    Legsys AI Technology Foundation("the Applicant"), a not-for-profit company, was incorporated with the object of providing access to justice to the public, by rendering pro bono tech-services to District Courts, with the aid of Artificial Intelligence (AI).
    IndiaTechnology
    Lakshmikumaran & Sridharan
    Lakshmikumaran & Sridharan

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