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Competition Law and the IBC: An Alternate Perspective on the Supreme Court’s Balancing Act

Introduction Recently, the Supreme Court (‘Court’) in Independent Sugar Corporation Ltd v Girish Sriram Juneja & Ors resolved an interpretive uncertainty involving the interface of the Insolvency and Bankruptcy Code, 2016 (‘IBC’) with the Competition Act, 2002. The narrow question before the Court was whether the approval of a resolution plan… Read More »Competition Law and the IBC: An Alternate Perspective on the Supreme Court’s Balancing Act

Service Charge, its Similarity with Tax, and a ‘Double Whammy’ for Consumers: Some Thoughts

Introduction  The Delhi High Court (‘High Court’) recently ruled that levy of mandatory service charge by restaurants violates customer rights. The High Court’s reasoning, anchored in consumer protection laws, termed a mandatory service charge as deceptive and misleading for consumers. The High Court also made a few casual references to tax laws.… Read More »Service Charge, its Similarity with Tax, and a ‘Double Whammy’ for Consumers: Some Thoughts

Tax Privacy: To Begin a Conversation … 

Income tax law is based on disclosing information to the State. Personal financial information. Bank account statements, investments, salary receipts, rent paid or received, medical expenses, money transferred to spouse, expenses of children, insurance premiums, political donations, charitable contributions to name a few. Each piece of information is necessary to… Read More »Tax Privacy: To Begin a Conversation … 

Powers of Arrest under CGST Act, 2017 and Customs Act, 1962: Constitutionality and their Scope

The Supreme Court in a recent judgment upheld the constitutionality of arrest-related provisions contained in Customs Act, 1962 and CGST Act, 2017. The Court also elaborated on the scope of arrest powers under CGST Act, 2017 and safeguards applicable to an arrestee. The judgment reiterates some well-established principles and clarifies the law… Read More »Powers of Arrest under CGST Act, 2017 and Customs Act, 1962: Constitutionality and their Scope