The Supreme Court recently ruled that in order for a later order, provision, or amendment to be regarded as clarifying an earlier provision, it must not broaden or change the original provision’s application, and the earlier provision must be sufficiently ambiguous or vague to call for such clarification. Facts The Kerala High Court’s division bench...Read More

According to the Bombay High Court, the location of the arbitration cannot be determined only by the fact that the arbitral ruling was signed there. It further said that if the parties have not reached an agreement on the location of the arbitration and the arbitrator has not chosen a location, the entire circumstances of...Read More

In accordance with Section 121(r) of the Finance Act, 2019, the term “quantified” refers to a written communication of the amount of duty payable under an indirect tax enactment. According to the bench of Delhi High Court, a unilateral quantification by the petitioner does not qualify the assessee to benefit from the scheme because it...Read More

The Director General of the Competition Commission of India (CCI) recently issued summonses to two senior officials, among them a Director of Shyam Steel Industries Ltd., in connection with the investigation being conducted into the alleged cartelization by steel manufacturers. The Calcutta High Court recently declined to stay the summonses. Background The contested summons made...Read More

The Supreme Court has ruled that the issue of Approver being cross-examined as a witness in the Court of the Magistrate as required by Section 306 (4)(a) of the Code of Criminal Procedure does not arise when the Special Court elects to take cognizance directly under Section 5(2) of the Prevention of Corruption Act. Every...Read More

In its 279th Report, the Law Commission of India recommended keeping the sedition provision under Section 124A of the Indian Penal Code, 1860. A sedition attempt is one that “attempts to excite disaffection against the Government established by law,” according to Section 124A. The clause has drawn heavy fire for being a method of stifling...Read More

A General Power of Attorney (“GPA”) or a Will are not recognised as title papers or as instruments granting rights in any moveable property, according to the Supreme Court. Furthermore, it has been decided that if the GPA holder does not execute any documents as a result, the GPA becomes meaningless. Background Facts Owner of...Read More