GIFT City AIFs – Potential for Inbound & Outbound Investment WHAT IS GIFT CITY? The Gujarat International Finance Tec-City (GIFT City) stands as India's maiden International Financial Services Centre (IFSC), strategically conceived to be a nucleus of global fin...
State of Karnataka v. Ecom Gill Coffee Trading (P) Ltd., (2023) 18 SCC 809 FACTS OF THE CASE This case involves a series of appeals dealing with the issue of entitlement to Input Tax Credit (ITC) under Section 70 of the Karnataka Value Added Tax Act, 2003 (KVAT Act). The app...
Aastha Enterprises v. State of Bihar, (2023) 117 GSTR 364 FACTS OF THE CASE The petitioner, M/s Aastha Enterprises , is a registered dealer engaged in the business of purchasing goods from another registered dealers (selling dealer). In this case, the petiti...
Solvi Enterprises v. Commr., 2025 SCC OnLine All 1537 This blog provides the case brief of Solvi Enterprises v. Commr., 2025 SCC OnLine All 1537 relating to the grant of Input Tax Credit under the Goods & Services Tax Act, 2017. FACTS OF THE CASE Solvi E...
The intersection of climate change and social justice, including issues of environmental racism and inequality. Published on 10 December 2024 INTRODUCTION Climate Justice requires urgent priority from the world due to the difference in global emissions and the disproportionate impact of climate change on differ...
AHMED SHAH v STATE OF RAJASTHAN (2015) 3 SCC 93 Name of the Judgement Ahmed Shah v State of Rajasthan (2015) 3 SCC 93. Brief Background of the Judgement The present case revolves around a violent incident arising from a land dispute. The prosecutio...
What is Bank Guarantee? Its Role in Internation Commercial Transaction. Introduction A bank guarantee is a financial promise made by a bank to ensure that one party in a transaction meets their obligations. If the party fails to fulfill their commitments—whether it’s payi...
The Legal Landscape of Mortgages in India: An Overview of the Transfer of Property Act Introduction A mortgage is a critical concept in property law, acting as a legal arrangement that allows individuals or entities to borrow money by pledging property as security.The Transfer of Proper...
Understanding Debentures: A Key Financial Instrument in Company Law Introduction In the corporate world, raising capital is crucial for companies to sustain operations, expand, or invest in new projects. Raising money through equity share is the most common way opt by...
Impact of Regulatory Framework on Startup in India. Introduction The startup ecosystem in India has experienced a tremendous surge over the past decade, positioning the country as one of the largest and fastest-growing hubs for startups globally [ 1] ....
International Framework for Intellectual Property Introduction In the modern global economy, intellectual property (IP) has become an essential driver of economic growth, innovation, and trade. Intellectual property rights (IPRs), such as patents, tr...
The Role of Limitation in Civil Procedure: Analysing Time-Bound Actions Under CPC Introduction Civil procedure in India is governed by the Code of Civil Procedure, 1908 (CPC), which provides the procedural framework for adjudication of civil disputes. One of its key aspects is ensu...