INTRODUCTION In the rapidly evolving digital world, the importance of data privacy has become a critical concern for individuals, businesses, and governments. The digital era has brought about unprecedented opportunities and conveniences, but it has also ushered in new challenges, particularly in preserving the confidentiality and integrity of our digital identities. The saying “data is the new oil” encapsulates the idea that data has become a valuable resource akin to oil. Nowadays, data powers numerous businesses, facilitating tailored customer experiences, automated marketing, and data-dri ..read more

The Madras High Court in M/s. Oasys Cybernetics Private Limited v. State Tax Officer [W.P .No. 9624 of 2024 decided on 12.04.2024] held that ITC cannot be rejected merely because of non-reflection of credit note in the GSTR-1. Moreover, mere rejection of Chartered Accounts Certificate without stating reasons is bad and untenable in law. FACTS M/s. Oasys Cybernatics Private Limited (hereinafter referred to as the “Petitioner”) was engaged in the business of supplying and installing point of sale machines in ration shops operated by the Tamil Nadu Civil Supplies Corporation by integrating the s ..read more

With the advent of the digital age, the success of a business increasingly depends on its compliance with data protection regulations like the Digital Personal Data Protection Act, 2023 (DPDPA) for several compelling reasons: 1. Legal Compliance and Risk Mitigation: Compliance with the DPDPA is not just a matter of good practice but a legal requirement. Non-compliance can lead to hefty penalties, legal actions, and reputational damage. By adhering to the DPDPA’s requirements, businesses mitigate legal risks and ensure their operations are conducted within the bounds of the law. 2. Enhanced Tr ..read more

INTRODUCTION The term ‘Utilities’ are used in general parlance to refer to 24 hours essential services which form an essential part for the general public’s daily life. These include services like regular water, electricity, gas, garbage, and even internet and mobile services. In order to maintain continuous access to these services, it is imperative to make timely payments of the associated bills. A utility bill is typically settled either at the commencement or conclusion of a billing cycle, in exchange for the provision of utility services. Functionally, it represents an invoice issued by ..read more

INTRODUCTION In exploring the area of private browsing, it is crucial to acknowledge the trade-offs involved. While the allure of anonymity attracts users to use the incognito mode, it comes with sacrifices in browser personalization. Private browsing modes are now a standard feature in nearly all major web browsers. When a user switches to the browser’s private mode, it is like starting with a clean slate. Suggestions based on the user browsing history won’t be available, autocomplete features may not work as usual, and the user needs to sign into their accounts manually. Once the incognito ..read more

The Hon’ble Madras High Court, in the recent case of Tvl. Vardhan Infrastructure v. The Special Secretary and others, in [W.P. No. 34792 of 2019], decided on 11.03.2024, held that in the event of a lack of notification regarding cross-empowerment, actions carried out by counterparts are deemed to be outside their jurisdiction. FACTS The Writ Petition arose because  Tvl. Vardhan Infrastructure (hereinafter referred to as  “Petitioner”), was assigned either to the State Authorities or to the Central Authorities for administrative purposes under the provisions of the respective GST Ena ..read more

INTRODUCTION In the era of digital advancement, the saying ‘data is the new oil’ holds particular significance in the banking industry as well. However, the effectiveness of utilizing vast amounts of data to drive sustainable business outcomes increasingly articulates on hyper-personalization. This approach, leveraging data analysis and digital tools, tailors services to align with each customer’s distinct characteristics, leading to more meaningful interactions. Unlike traditional customer segmentation, hyper-personalization delves into individual behaviours, preferences, and requirements, r ..read more

The Supreme Court in S V Samudran vs State of Karnataka & Anr. [Civil Appeal No. 8067 of 2019 decided on 04.01.2024] held that scope of judicial intervention is very limited under Section 34 and 37 of the A&C Act. Further, courts cannot modify or amend any Arbitral Awards. FACTS Mr. S V Samudran, (hereinafter “the Appellant”), executed a contract with Karnataka State Public Works Department (hereinafter “the Respondent”) for construction of the office and residence of the Chief Conservator of Forest at Sirsi for Rs.14.86 Lakhs on 29.01.1990 (hereinafter referred to as the “Contract ..read more

INTRODUCTION Data privacy has emerged as a critical issue for both individuals and businesses in today’s interconnected digital world.  Along with the rise of cyber threats and a rising quantity of sensitive information being created and shared online, data security has never been more important than in the digital age. In light of an increasing number of privacy concerns and the emergence of data privacy regulations, companies are required to define and implement privacy policies, to know the location and use of all personal data, to comply with specific regulatory requirements such as ..read more

The Hon’ble Telangana High Court, in the case of M/s. Prahitha Constructions Private Limited v. Union of India and Ors. [Writ Petition No. 5493 of 2020] decided on February 09, 2024, held that the transfer of development rights is deemed as a service and  thus is chargeable under GST. FACTS OF THE CASE M/s. Prahitha Constructions Private Limited (hereinafter referred to as the “Petitioner”), engaged in the business of conceptualizing, planning, constructing, and developing commercial real estate projects, entered into a Joint Development Agreement (hereinafter referred to as “JDA”) with ..read more