News and Blog
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Personal Liability under Section 122(1A) of the CGST Act: A Critical Analysis of Amit Manilal Haria v. Joint Commissioner, CGST & Central Excise [2026 SCC On Line Bom1510] by Hon’ble Bombay High Court
Written By: Apoorv Agarwal The decision of the Bombay High Court (“Court”)in Amit Manilal Haria v. Joint Commissioner, CGST & Central Excise [2026 SCC OnLine Bom1510]marks a significant development in
Rule 167 a Compliance Mandatory: Srinagar Court Quashes E-Challans Issued Through Personal Phones
Written By- Apoorv Agarwal, Gaurav Singh (Senior Associate) Case Details- Ahra Syed v. SSP Traffic Police City Srinagar, File No. 4172/Misc./2025 Court- Special Mobile Magistrate
AI Driven Online Dispute Resolution Jurisprudential and Regulatory Concerns
Written By: Apoorv Agarwal, Divya Verma (Senior Associate) Introduction: The rapid pace of technological development has led to an unprecedented growth in the use of artificial
Effectiveness of Intellectual Property Laws in India: Enforcement Challenges and Litigation Loopholes
Written By: Apoorv Agarwal, RishabhBafna Intellectual Property Rights (IPR) play a crucial role in encouraging innovation, protecting creativity, and promoting economic development. In a rapidly growing
Supreme Court Reaffirms the Distinction Between Police Investigation under Section 156 (3) of Cr.P.C and Private Complaint under Section 200 of Cr.P.C
Written By: Apoorv Agarwal The recent decision of the Supreme Court of India in the matter of “Mohan Karthik &Ors. v. State of Tamil Nadu &Anr.”
Digital Arrest Scams and the Supreme Court’s Response: A Growing Cyber Threat in India
Written By: Apoorv Agarwal, Manya Jaiswal, Divya Verma The rapid expansion of digital communication technologies and online financial systems in India has simultaneously resulted in the
Delhi High Court: Pendency of BFAR Proceedings Does Not Stall Entire Assessment Process
Written By: Apoorv Agarwal In a significant ruling on the interplay between assessment proceedings and advance ruling mechanisms under the Income Tax Act, the Delhi High
Finance Act, 2026 Reshapes Reassessment Litigation: Supreme Court Sends Jao Cases Back to High Courts
Written By: Apoorv Agarwal Case Details– Assistant Commissioner of Income Tax Vs. Aristo Pharmaceuticals Private Limited (Diary No. 3266 of 2025) Bench-CJI Surya Kant, Justice B.V.
Lifting the Corporate Veil in Real Estate Insolvency: Analysis of Alpha Corp Development Pvt. Ltd. vs. Greater Noida Industrial Development Authority & Ors
Written By: Apoorv Agarwal, Preyoshi Bhattacharjee Introduction The judgment of the Supreme Court in Alpha Corp Development Private Limited vs. Greater Noida Industrial Development Authority& Ors.[1]
Interplay between IBC and SARFAESI: Conflict or Compliment?
Written By: Apoorv Agarwal Introduction: Parallel Regimes, Competing Objectives The Insolvency and Bankruptcy Code, 2016 was introduced as a unified code to consolidate insolvency‑related laws and
“Successor in Interest” Can Invoke Arbitration: Delhi High Court Appoints Three-Member Tribunal Despite Objections of Privity of Contract
Written By: Apoorv Agarwal, Manthan Dixit, Tanushvi Singh Case Background: Tavasya SSF (C/o Tavasya Capital Managers LLP) v. Ministry of External Affairs & Anr. [ARB.P. 1589/2025] Bench: Justice Harish
Delhi High Court Upholds Status Quo on Hyatt Regency Title Deeds
Written By: Apoorv Agarwal Asian Hotels (North) Ltd. v. Exclusive Capital Ltd. & Ors. | FAO (OS) (COMM) 31/2026 | March 16, 2026 The Delhi High
Can the Status Quo Itself Be Challenged? Delhi High Court Draws a Clear Line on Interim Interference in AHNL Title Deed Dispute
Written By: Apoorv Agarwal, Amita Sony A ruling that turns on what was not altered In a decision characterised by a balance of restraint and principle,
NCLAT Recognizes Trust Character of ESI Dues; Holds They Are Not Liquidation Assets
Written By: Apoorv Agarwal, Amita Sony Regional Director, ESI Corporation v. Manish Kumar Bhagat, Liquidator, Gupta Dyeing & Printing Mills Pvt. Ltd. Comp. App. (AT) (Ins)
Bail in Economic Offences
Written By: Apoorv Agarwal Case Title: DGGI v. Abhijit Giri Case No.: Bail Application No. 2165 of 2025 The concept of Bail safeguards personal liberty under
Hon’ble Supreme Court Stays SFIO Investigation Against Exclusive Capital: Suo Motu Impleads RBI
Written By: Apoorv Agarwal, Aastha Arora, Ritika Gusain Case: Exclusive Capital Limited & Ors. v. Kanta Agarwala &Anr. Civil Appeal No. 15207/2025 | Decided on: January
Supreme Court Stays Delhi High Court Order Superseding Board of Exclusive Capital Limited
Written By: Apoorv Agarwal Case: Satya Prakash Bagla v. Evaan Holdings Pvt. Ltd. & Ors. | SLP(C) No. 4534/2025 Bench: The Chief Justice & Justice Sanjay
Suspension of Sentence After Substantial Incarceration: A Proportionality Check by the Supreme Court
Written By: Apoorv Agarwal In Umesh Kumar alias Sonu v. State of Uttar Pradesh, the Supreme Court of India was called upon to examine whether continued
Who Appoints the Arbitrator, and Why It Matters: Delhi High Court Dismantles Award in AAI Dispute
Written By: Apoorv Agarwal When the process itself becomes the controversy There are disputes in which the law is tested on the facts, and others in
Supreme Court of India clarifies simultaneous Insolvency Proceedings Against Principal Borrower and Guarantor
Written By: Vaibhav Manu Srivastava, Mallika Luthra, Suvangana Agarwal The Hon’ble Supreme Court of India, in a landmark batch of matters, was called upon to decide
GENES, INNOVATION, AND THE LAW: THE PATENT STORY OF BIOTECHNOLOGY
Written By: Vaibhav Manu Srivastava, Anushka Koushika, Abhishek Jaiswal INTRODUCTION: Technological advancement is reshaping society at an extraordinary pace, opening new avenues for economic growth and
The Jurisdictional Assessing Officer and Faceless Assessments: A Balanced Perspective by Delhi High Court
Written By: Apoorv Agarwal, Muskan Goel, Gaurav Singh The implementation of the Faceless Assessment Scheme, 2022, marks a significant evolution in the Indian Income Tax
DOCTRINE OF EXCLUSIVE JURISDICTION OF INSOLVENCY AND BANKRUPTCY CODE, 2016
Written By: Apoorv Agarwal, Amrita Sony, Manav Goyal Introduction The Insolvency and Bankruptcy Code, 2016 (“IBC”) was enacted with a clear legislative mandate: to consolidate and amend
Invocation under Section 11 Petition of the Arbitration and Conciliation Act, 1996 by a Single member of the consortium
Written By: Apoorv Agarwal, Tanushvi Singh, Manthan Dixit In the complex ecosystem of joint ventures and multi-party financing, the consortium agreement is the bedrock of collaboration.
Illegal Sand Mining and Failures in Local Governance
Written By: Apoorv Agarwal, Rishabh Bafna, Suvangana Agarwal Sand and gravel have long been used as aggregate for construction of roads and building. Today, the demand for
Information Technology (Intermediary Guidelines and Digital Medical Ethics Code) Rules, 2026 – The Road ahead for AI regulation in India?
Written By: By Team Iota, Apoorv Agarwal, Kaveri Rawal, Bandita Introduction The Information Technology (Intermediary Guidelines and Digital Medical Ethics Code) Rules, 2021(hereinafter referred as “Intermediary Rules,
Protection of Children from Online Harm: Assessing Legal Measures under the IT Act and POCSO Act
Written By: Apoorv Agarwal, Aastha Arora, Suvangana Agarwal Introduction: The Promise and Peril of the Digital World The digital age has redefined what it means to grow
Cybercrime Investigation Framework: Enforcement Mechanisms and Judicial Coordination
Written By: Apoorv Agarwal, Aastha Arora, Suvangana Agarwal Introduction: A New Frontier of Crime and Constitutional Governance The digital domain has become inseparable from contemporary life. From
Artificial Intelligence in Legal Research and Case Management: Legal and ethical implications of AI tools in the judicial and legal sectors.
Written By: Apoorv Agarwal, Aastha Arora, Suvangana Agarwal Introduction: The Intersection of Law and Intelligent Systems Artificial Intelligence has rapidly evolved from an academic subject of
Influencer Advertising and Legal Compliance in India: Obligations Under ASCI and Consumer Protection Law
Written By: Apoorv Agarwal, Aastha Arora, Suvangana Agarwal Introduction: The Changing Landscape of Digital Endorsements The last decade has fundamentally transformed how brands communicate with consumers
IBBI’S COC GUIDELINES: PROGRESS MADE OR QUESTIONS UNANSWERED?
Written By: Apoorv Agarwal, Abhiraj Das INTRODUCTION Once the Corporate Insolvency Resolution Process (CIRP) is initiated against a corporate debtor, the decision-making authority shifts decisively to
Senior Citizens’ Rights: Laws for Maintenance, Property, and Welfare
Written By: Apoorv Agarwal, Priyanshu Raj, Suvangana Agarwal [1]Growing old should never mean losing one’s dignity, independence, or sense of security. Senior citizens spend their entire
IP Enforcement in the Metaverse: Navigating New Frontiers of Virtual Rights and Judicial Innovation
Written By: Apoorv Agarwal, Anushka Koushika, Suvangana Agarwal Introduction The rise of digital technology and the internet has produced novel asset classes, most notably Non-Fungible Tokens
Climate Change Litigation: Contribution of Indian Courts to Sustainable Development.
Written By: Apoorv Agarwal, Aastha Arora, Ritika Gusain Introduction — The Constitutionalisation of Climate Harm Over the past decade, Indian courts have progressively shifted from resolving
The Law on Bail Conundrum- Whether Jail is a rule or Bail is a right?
Written By: Apoorv Agarwal The term ‘bail’, as defined by P. Ramanatha Aiyer in the Advanced Law Lexicon is: “Bail is releasing a person who has
Company Penalized for Premature Insolvency Filing: NCLAT Dismisses Appeal
New Delhi, August 8, 2024 In Neon Laboratories Ltd. v. Mayank Shah & Anr., Comp. App. (AT) (Ins) No. 1622 of 2023 & I.A. Nos.
NCLAT Reaffirms Threshold Requirement and Pre-Existing Dispute Bar in KhushbuDye Chem Insolvency Appeal
New Delhi, August 6, 2024 The National Company Law Appellate Tribunal (NCLAT) has dismissed the appeal filed by Khushbu Dye Chem Private Limited against Chemical
The Income-tax Act 2025: A Codified, Digital, and Predictable Fiscal Regime
Written By: Apoorv Agarwal Introduction — From Legislative Accumulation to Codified Clarity: The Income-tax Act 2025, which received the President’s assent on August 21, 2025, and
Reassessing the Scope of Income Tax Reassessment Proceedings: An Analysis of the Genpact India Private Limited Judgment
Written By: Bhanukaran Singh Jodha & Muskaan Goel The judgment delivered by the Hon’ble Delhi High Court in Genpact India Private Limited v. Assistant Commissioner
Bombay High Court Strikes Down Information Technology Rules, 2021, as Amended in2023 and Upholds Free Speech
Written By: Gaurav Singh In Kunal Kamra v. Union of India & Ors.,[1] Writ Petition (L) No. 9792 of 2023, the Bombay High Court struck
Bank’s Authority to Enter One Time Settlement vis-à-vis Auction Purchasers: Analysing the Kerala High Court’s Ruling in Ajmal K.V. v. Union Bank of India
Written By: Suvangana, Vaibhav Manu Shrivastava Introduction: The Kerala High Court at Ernakulam, in Ajmal K.V. & Anr. v. Union Bank of India & Ors [1]
Session on White Collar Crime in India
Written By: Nandini Verma, Suvangana Agarwal, Apoorv Agarwal Introduction: White-collar crime, often described as “crime in suits,” represents non-violent, financially motivated offenses committed by individuals, corporations,
Navigating Jurisdictional Boundaries
Introduction Section 32A of the Insolvency and Bankruptcy Code, 2016 (“Code”), introduced significant protections for corporate debtors undergoing insolvency resolution. Despite this, questions have arisen
Navigating Jurisdictional Boundaries: The Impact of Section 32A on Insolvency and Anti-Money Laundering
Written By: Tushar Gadia Introduction Section 32A of the Insolvency and Bankruptcy Code, 2016 (“Code”), introduced significant protections for corporate debtors undergoing insolvency resolution. Despite
NCLAT Affirms Creditor’s Choice: The Nimitaya Hotel Insolvency Ruling
Written By: Abhishek Kumar Jaiswal Introduction On August 20, 2024, the NCLAT[1], Principal Bench, New Delhi, rendered its judgment in Company Appeal (AT) (Insolvency) No.
Ensuring Timely Resolution of Disputes: A Comprehensive Analysis of section 29A of the Arbitration and Conciliation Act, 2016
Written By: Nishtha Kaura (Senior Associate) & Aastha Arora (Associate) Arbitration has become a preferred mode of dispute resolution, especially in commercial matters, owing to
Bombay High Court Strikes Down Information Technology Rules, 2021, as Amended in 2023 and Upholds Free Speech
Written By: Gaurav Singh In a recent development, the Hon’ble High Court of Bombay in the matter “Kunal Kamra Vs. Union of India & Ors.
Unveiling the Legal Labyrinth: How Judicial Precedents and RBI Guidelines Shape the Declaration of Wilful Defaulters
Written By: Jahnvi Gupta Introduction The concept of a “wilful defaulter” in Indian banking law has gained significant attention due to its implications for both
Judicial Challenges and Progress in Enforcing Foreign Arbitral Awards in India
Written By: Tanushvi Singh Arbitration has become the most common of settling disputes, particularly in commercial disputes, because it is faster, confidential, and cost effective
Applicability of Part I of the Arbitration & Conciliation Act, 1996 to Foreign-Seated Arbitration
Written By: Vinayak Gupta Introduction Part I of the Arbitration and Conciliation Act, 1996 applies to arbitrations held within India, while Part II governs arbitrations
