Summary: A plea under Order II Rule 2 may defeat a plaintiff’s claim or relief arising from the same cause of action. However, the Supreme Court recently clarified in S. Valliammai v. S. Ramanathan that such a plea alone is
Summary: The 57th GST Council meeting has recommended a set of structural reforms aimed at addressing long-standing pain points in the GST framework that have constrained business operations. The recommendations collectively seek to unlock working capital by broadening the scope
Summary: The IFSCA has introduced a new framework allowing Venture Capital Schemes and Restricted Schemes in GIFT IFSC to issue senior and junior (or subordinate) unit classes with differential distribution rights, facilitating blended finance structures that combine concessional and commercial capital. The framework also prescribes minimum ticket sizes for junior unit holders, enhanced PPM disclosure requirements, and
Summary: As businesses become increasingly global, requests from foreign regulators, courts and law-enforcement agencies for information held in India are becoming a routine part of cross-border compliance. Businesses must now play the balancing act—comply with India’s Digital Personal Data Protection
Summary: Cosmetics packaging sits across overlapping regimes, spanning labelling accuracy, plastic waste management, and product-specific rules of their own. A single product may touch all three frameworks at once, raising issues from registration requirements to mislabelling liability to repercussions for
Summary: Over the past 25 years, India’s economic law-making has shifted decisively from Parliament to regulators, with statutes such as the Companies Act, 2013 and the SEBI Act, 1992 supplying only a bare framework while the operative detail is filled
Summary: With the India–EU FTA proceeding towards finalisation, both economies now have an opportunity to prepare for sweeping tariff cuts, new market access, and revised compliance obligations before the agreement is finally concluded. The blog sets out the key provisions
Summary: This article aims to analyse the Draft Reserve Bank of India (Know Your Customer) Amendment Directions, 2026 in light of the current legislative and judicial framework and practical challenges faced by entities and individuals upon debit-freezing of accounts in
Summary: The New Delhi Declaration adopted at the 18th BRICS Summit signals progress on customs cooperation and regulatory alignment, but its real test lies in whether it can deliver lower tariffs, fewer non-tariff barriers, and faster market access for exporters.
Summary: Two recent rulings, by the Delhi ITAT and the Delhi High Court, reached opposite conclusions on the same question: Who is the real employer of seconded personnel? Although arising in different contexts, both referred to factors established in the
