The Larger Bench of the CESTAT has on 12 December 2024 held that an assessee is eligible for benefit under Sl. No. 32 of Notification No. 4/2006-C.E.,

The Calcutta High Court has ruled that Graphic User Interfaces (GUIs) qualify as protectable designs under India's Designs Act, 2000, rejecting the Controller's narrow interpretation that excluded digital interfaces from registration. The landmark decision establishes that GUIs reflect creative aesthetic choices in visual elements like icons, menus, and color palettes that can be judged by the eye, and clarifies that the term 'article' requires broad interpretation...

In a case involving interpretation of Section 3(i) of the Patents Act, 1970, the Delhi High Court has observed that a nuanced interpretation is warranted.

Section 6 of the Biological Diversity Act, 2002 (‘BDA') as amended in 2023, mandates that no person shall apply for intellectual property rights based on research or information on Biological Resources (‘BR')...

The Supreme Court of India has culled out certain governing principles with regard to application of the common or trade parlance test and for consideration of ‘use'...

The role of the GST Council Meetings under GST has been envisioned as a critical forum for laying down the law. The regular meetings have been playing an instrumental role in addressing the concerns of the taxpayers...

Previously, service sector especially real estate and restaurants have been a subject matter of significant interest to authority in terms of investigations and orders passed.

The Calcutta High Court recently examined whether a GST adjudication order signed on the last permissible date but communicated to the assessee one day later should be considered time-barred. The court's interpretation of 'issuance' versus 'communication' under Sections 73 and 169 of the CGST Act raises important questions about limitation compliance and procedural transparency in GST litigation.

While BIS Certification Scheme is essentially voluntary in nature, the Central Government notifies a number of products that must ensure mandatory compliance.

On 2 July 2024, the Reserve Bank of India (‘RBI') released the draft Foreign Exchange Management (Export and Import of Goods and Services) Regulations 2024 (‘Draft Trade Regulations')...

The National Company Law Tribunal ("NCLAT"), on 23 January 2025, has stayed the direction issued by the Competition Commission of India...

Further, as per the Act, a patent application shall be made in Form 1 and shall be accompanied by a provisional or a complete specification.

Section 28DA was introduced in the Customs Act, 1962 vide Finance Act, 2020 (12 of 2020) with effect from 27 March 2020.

In the era of globalization, India has emerged as one of the fastest-growing economies in the world. Owing to its increased consumption and a large young workforce...

M/s D.P. Jain & Co. Infrastructure Private Limited (‘petitioner’) was engaged in the business of highway construction & inter alia had three subsidiaries. During the period 2020 to 22, the petitioner had issued...

Nord Anglia Education Infrastructure Private Limited (the "Assessee") is an Indian company engaged in the educational infrastructural business and leases custom-built educational campuses along with provision of integrated infrastructural services such as housekeeping, security, and transport to schools.

A key challenge that has emerged post GST 2.0, is the distinction between ‘composite supply' and ‘mixed supply' and their tax treatment, due to widening of the GST rate gap to 13%.

With the coming into force of the new labour codes on 21 November 2025, the revised definition of ‘wages' has assumed critical importance for the computation of statutory dues.

The Indian government has proposed a significant liberalization of its Foreign Direct Investment policy to permit e-commerce entities to engage in inventory-based models exclusively for exporting domestically manufactured products. While this represents a major policy shift that could benefit both e-commerce platforms and Indian manufacturers, the move has sparked concerns among domestic vendors about potential misuse, prompting the introduction of a comprehensive regulatory framework with strict eligibilit

The computation of refunds of accumulated Input Tax Credit (‘ITC’) by Special Economic Zone (‘SEZ’) units has recently become the subject of scrutiny...