INTRODUCTION The Unified Payments Interface (hereinafter referred to as “UPI”) functions as a real-time payment system within India, enabling swift and cost-free money transfers between bank accounts via mobile devices. Users can conduct transactions using unique UPI IDs or Virtual Payment Addresses (hereinafter referred to as “VPAs”), as well as by selecting recipients from their phone contacts or entering their contact details directly. This system streamlines fund transfers among individuals and businesses, enabling users to engage in various financial activities such as online transaction ..read more

The Customs, Excise and Service Tax Appellate Tribunal of Hyderabad , in the case of M/s Himadri Speciality Chemical Ltd. V Pr. Commissioner of Customs Visakhapatnam, [Customs Appeal No. 30069 of 2024] decided on 08.04.2024, held that the invocation of an extended period of limitation is impermissible for raising a demand on the Integrated Goods and Services Tax (herein referred to as ‘IGST’) portion of Customs duty, which is eligible for Input Tax Credit (herein referred to as ‘ITC’) under the Goods and Services Tax (herein referred to as ‘GST’) regime. FACTS M/s Himadri Speciality Chemical ..read more

Whistleblowing in the context of data privacy often represents a significant blind spot for many organisations. This issue intertwines the need to protect the whistleblower’s identity and rights with the obligations to handle personal data according to strict data privacy standards. Understanding and addressing this blind spot is crucial for organizations to maintain integrity, compliance, and trust. Here’s an in-depth look at managing whistleblower protections within the framework of data privacy: 1. Whistleblower Protections Confidentiality: Ensure that the identity of whistleblowers is ke ..read more

INTRODUCTION Real estate investment pertains to the acquisition of property with the intention of generating revenue, as opposed to its utilization as a personal residence. Conceptually, it encompasses any tangible assets such as land, building, and associated infrastructure. In Indian context, real estate has always been looked as a space for residential rather than commercial investment. Individuals have partaken in real estate investment through the direct acquisition of properties or the acquisition of equity shares in real estate companies. Nevertheless, these methodologies are associate ..read more

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