Summary: The Gujarat High Court’s ruling on corporate guarantees is not merely about whether GST is payable. It is about the limits of statutory fiction, the sanctity of commercial reality and the constitutional discipline that must govern taxation.
Summary: India’s healthcare delivery has long been shaped by two extremes: small clinics offering basic consultation and large corporate hospitals delivering advanced tertiary care. Micro-hospitals, typically comprising 15 to 75 beds, have emerged as the “missing middle”, combining lean infrastructure,
Summary: What happens when a contract says “arbitration”, but the law says “tribunal”? The Gujarat High Court, on an issue of disputes arising from public works, gave precedence to the Gujarat Public Works Contracts Disputes Arbitration Tribunal Act, 1992 (“Gujarat
Summary: A magistrate takes cognizance of an offence on a private complaint prior to examining the complainant on oath under Section 200 of the CrPC, 1973. However, BNSS, 2023, has upset this settled position. Like the erstwhile Section 200 of
Summary: India’s approach to regulating virtual digital assets (VDA) is evolving from fragmented enforcement towards a structured supervisory framework. This aligns with global trends in the US, UK and EU, of adopting activity-based regimes focused on governance, disclosure, consumer protection
Summary: The draft FEMA (Foreign Investment) Rules, 2026, propose to replace the NDI Rules with a consolidated framework, introducing reworked thresholds, a broader pledge regime, relaxed gift norms, and recalibrated pricing requirements. This article attempts to analyse some of the
Summary: SEBI issued a Consultation Paper on August 14, 2026, proposing complete overhaul of the existing settlement mechanism through the Securities and Exchange Board of India (Settlement of Proceedings) Regulations, 2026. This post discusses the rationale behind SEBI revisiting the
Summary – At a time when drug regulators are intensifying enforcement against the sector across India, this article examines the regulatory framework within which drug regulators are required to act in the wake of the Bombay High Court’s recent order
Summary: This blog examines the Mines and Minerals (Development and Regulation) Amendment Bill, 2026, passed by both Houses of the Parliament on August 13, 2026. The bill has two principal objectives: (i) extending Union regulatory control to mineral-bearing lands and
Summary: This blog examines the Corporate Laws (Amendment) Bill, 2026, and the Parliamentary Committee’s recommendations that make India’s corporate restructuring regime more time-bound and predictable. It covers the new statutory “reverse flip” route allowing foreign-incorporated subsidiaries of Indian promoters to redomicile
