Recently, one of my Article on the tentability of parallel prosecution of complaints under Section 138 of the Negotiable Instruments Act, 1881 and Section 420 of the Indian Penal Code was published on SCC OnLine Blog. I am attaching the same in case anyone would like to read the Article. Link: https://www.scconline.com/blog/post/2022/11/21/tenability-of-successive-complaints-based-on-similar-facts-for-dishonour-of-cheque-under-the-negotiable-instruments-act-1881-and-cheating-under-section-420-ipc/

This Post analyses the decision rendered by Calcutta High Court in Teesta Distributors & Ors. v. Union of India regarding whether lotteries are exempt from Tax under CGST and SGST Act, 2017. This question, previously litigated and settled, finds relevance primarily owing to the impact of passage of Lotteries (Regulation) Act, 1998 as well as…

The nature of interpretative rule to be applied for interpreting an exemption notification was litigated recently  by the Constitutional Bench in Commissioner of Customs (Imports), Mumbai v. M/s. Dilip Kumar And Company & Ors (“Dilip Kumar”). The bench was primarily set up to examine the correctness of Sun Export Corporation, Bombay v. Collector of Customs, Bombay (“Sun Export”) wherein,…