Fallout of the Safari Retreats Judgment: Finance Bill Retrospectively Amends Section 17 of the CGST Act
Introduction The phrase “plant and machinery” is delineated under Section 17 of the Central Goods and Services Tax Act, 2017 (“the Act”). Prior to the amendment, Section 17(5)(d) of the Act used the term “plant or machinery.” The inconsistency resulted in diverse interpretations by authorities and courts until the Supreme Court clarified the matter in […]
“FRAND Theft Auto”: Navigating Standard Essential Patents in India
Introduction The Telefonaktiebolaget LM Ericsson (PUBL) v. Competition Commission of India case has emerged as a landmark legal battle at the intersection of patent law and competition law in India. On March 1, 2024, the Supreme Court, issued notices to Ericsson and Monsanto Holdings in response to CCI’s appeal against a Delhi High Court’s decision […]
Tall Walls, Long Shadows: Data Localisation in the Draft DPDP Rules 2025
The draft Digital Personal Data Protection Rules (“DPDP Rules”) notified earlier this month seek to balance regulation and innovation in the implementation of the Digital Personal Data Protection Act, 2023 (“the Act”) by delineating rights of data principals and obligations of data fiduciaries. Key provisions relating to the role of consent manager, intimation of data […]
