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GST Appellate Tribunal Appeal: Timelines, Pre-Deposit, Drafting
GST Appellate Tribunal appeals are filed in FORM GST APL-05 within three months, or by the notified date of 31 July 2026 for older orders, after a 10% pre-deposit. The post GST Appellate Tribunal Appeal: Timelines,…
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Actus Curiae Neminem Gravabit: Meaning, Sections And Case Laws
Actus curiae neminem gravabit means an act of the court shall prejudice no one, and it is carried by Section 144 CPC, Sections 4 and 12 of the Limitation Act and Section 403 BNSS The post Actus Curiae Neminem Gravabit:…
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MSME Samadhaan: Recovering A Delayed Payment
MSME Samadhaan delayed payment claims now go to the MSME ODR portal; a supplier unpaid after 45 days can claim interest at three times the RBI bank rate. The post MSME Samadhaan: Recovering A Delayed Payment appeared…
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Penalty Under Section 122 CGST For A Wrong-Rate Invoice
Penalty under Section 122 CGST for a wrong-rate invoice is Rs 10,000 or the tax evaded, but Section 75(13) bars it once a Section 73, 74 or 74A penalty is imposed for the same act The post Penalty Under Section 122 CGST…
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Mischief Rule Of Interpretation And Heydon’s Case
Mischief rule of interpretation: a court reads a statute to suppress the defect it was passed to cure. The Supreme Court used it in 2026 on Section 498A. The post Mischief Rule Of Interpretation And Heydon’s Case…
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Important Sections Of The Merchant Shipping Act, 2025
Indian merchant shipping has operated under the Merchant Shipping Act, 2025 since 15 March 2026, a statute of 325 sections across 16 Parts that replaced the Act of 1958. Registration, seafarers, penalties and incident…
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National Sports Governance Act, 2025: Key Sections
National Sports Governance Act, 2025 caps sports federation committees at 15, bars civil suits and sets up a National Sports Tribunal. Sections explained. The post National Sports Governance Act, 2025: Key Sections…
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Insurance Ombudsman: Complaint Procedure And Awards
Insurance ombudsman complaints: what Rule 14 requires before you file, the one-year limit, and awards up to ₹50 lakh binding on the insurer in 30 days. The post Insurance Ombudsman: Complaint Procedure And Awards…
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Biotech Patents And s.3(j) After Harvard V Controller
Biotech patents under section 3(j): the Delhi High Court set aside Harvard's cell refusal in 2026 on claims the Controller never read, leaving eligibility open. The post Biotech Patents And s.3(j) After Harvard V…
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Is A Notarised Divorce Valid In India?
Is a notarised divorce valid in India? Only a court decree ends a Hindu, Christian or Parsi marriage, and a notary cannot lawfully execute a divorce deed. The post Is A Notarised Divorce Valid In India? appeared first…