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[By Anurag Shah] The author is a student at the School of Law, Christ (Deemed to be University), Bangalore. Introduction The online trading system of the Indian Stock Exchange works on the ‘blind trading system’. Such a system does not permit a buyer and a seller to have any form of interaction on the platform while undertaking a trade. The system works in such a way that after…
[By Divyani Auti ] The author is a student at the Maharashtra National Law University, Nagpur. Introduction As the world enters into an era of financial austerity amidst an economic slowdown brought about by the Covid-19 pandemic, the restrictive regulatory stance of the Reserve Bank of India (RBI) in relation to cross-border flow of capital has been attracting considerable attention lately. In recent years, there has been an…
[By Aditya Bhayal] The author is a student at the NALSAR University of Law, Hyderabad Introduction The Goods and Service Tax (GST) was introduced with ease of doing business as one of its main objectives. In its 3 year journey to date, the regime has faced quite a few roadblocks towards achieving that goal, one of them being the controversy surrounding the payment of…
[By Yash Sharma] The author is a student at the National Law University, Odisha. Background In a blow to telecom service providers (TSPs), the SC in its October 2019 judgment affirmed that the Adjusted Gross Revenue (AGR) which has to be calculated on the revenue of the TSPs would include both the revenues generated from core sources as well as non-core sources. This inclusion of non-core activities exponentially…
[By Suyash Tiwari and Prakul Khera] Suyash is a student at the Hidayatullah National Law University, Raipur, and Prakul is a student at the Institute of Law Nirma University, Ahmedabad. The reputation of ride-hailing platforms like Uber has been marred with a plethora of cases involving sexual assault and negligence of its drivers. The case in the Indian context is no less different. These platforms are operating under…
[By Krishnanunni U and Kessia E. Kuriakose] The authors are students at the NALSAR University of Law, Hyderabad. Introduction The outbreak of the COVID-19 pandemic has led to a sudden surge in the number of commercial disputes across the world. Most corporates have been inundated with unprecedented challenges arising out of delayed performance of contracts. At this juncture, the amicable restructuring of contracts to accommodate contemporary realities becomes…
[By Shubham Gupta and Jayesh Advani] The authors are students at the National Law University, Odisha. Introduction Section 50(1) of the Central Goods and Service Tax (CSGT) Act, 2017, imposes interest on the tax liability occurred in accordance with the provisions of the CGST Act on the person who fails to pay the whole tax or any part of the tax, in the prescribed time. The interest is…
[By Hitoishi Sarkar and Animesh Bordoloi] Hitoishi is a student at Gujarat National Law University and Animesh is an Assistant Lecturer at Jindal Global Law School. On 20th July 2020, the Rajasthan High Court in a rather interesting decision held that if the nationality of both the parties is Indian, then even a foreign seated arbitration will not qualify as an International Commercial Arbitration pursuant to Section 2(1)(f)…