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IGST vs CGST vs SGST: Understanding India’s Dual GST Structure

Why India Has a Dual GST Structure India adopted GST through the Constitution (101st Amendment) Act, 2016, which inserted Article 246A giving both Parliament and State Legislatures the power to

Prarthna Gupta August 13, 2026 Bestsellers

Bestsellers

Enforcement of Foreign Arbitral Awards in India: A Complete Guide

What Is a Foreign Arbitral Award A foreign arbitral award is a decision passed by an arbitral tribunal seated outside India in a dispute considered "commercial" under Indian law. For

Prarthna Gupta August 13, 2026 Bestsellers

Bestsellers

Public Corporations in Administrative Law: Meaning, Nature, and Judicial Control

Public corporations in administrative law occupy a unique space in India's governance structure. They are neither pure government departments nor entirely private businesses. Instead, they are bodies created by statute

Prarthna Gupta August 12, 2026 Bestsellers

Bestsellers

Prerogative Writs Explained: Your Rights Under Article 32 and 226

Background and Constitutional Basis India borrowed the concept of prerogative writs from English common law, where such writs were originally royal commands used to control public authorities. The framers of

Prarthna Gupta August 11, 2026 Bestsellers

Bestsellers

Can an AI Commit a Crime? Exploring Criminal Liability in the Age of Machines

Why Criminal Law Struggles With Machines Indian criminal law rests on two pillars. The first is actus reus, meaning the physical act or omission that constitutes an offence. The second

Prarthna Gupta August 11, 2026 Bestsellers

Bestsellers

Criminal or Patient? Rethinking Drug Abuse Law in India

Background: Why India Has a Strict Drug Law India enacted the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act) to meet its obligations under international treaties, including the Single

Prarthna Gupta August 11, 2026 Bestsellers

Bestsellers

What Is Design Registration and Why Does Your Product Need It?

What Does "Design" Mean Under Indian Law The primary law governing this area is the Designs Act, 2000, supported by the Designs Rules, 2001 (amended periodically, most recently in 2021,

Prarthna Gupta August 7, 2026 Bestsellers

Bestsellers

Lease of Immovable Property Under the Transfer of Property Act, 1882: Explained

What Is a Lease of Immovable Property? Section 105 of the Transfer of Property Act, 1882 defines a lease as a transfer of a right to enjoy immovable property for

Prarthna Gupta August 6, 2026 Bestsellers

Bestsellers

Victim Compensation in India: Legal Framework, Eligibility and Procedure

What Does Victim Compensation Mean? Victim compensation is financial relief intended to assist a victim or their dependants in dealing with the consequences of a crime and their rehabilitation. It

Prarthna Gupta August 6, 2026 Bestsellers

Bestsellers

Income Escaping Assessment Under the Income Tax Act, 2025: Reassessment Procedure Explained

What Is Income Escaping Assessment? Income escaping assessment refers to a situation where taxable income was not reported, was under-reported, or was wrongly claimed as exempt in an earlier tax

Prarthna Gupta August 6, 2026 Bestsellers