1. Introduction 1.1. Purpose and Definition of Assessment under GST The Central Goods and Services Tax (CGST) Act, 2017, establishes a comprehensive framework for the levy and collection of tax on intra-State supplies of goods or services or both. A critical component of this framework is the process of ‘assessment’, which, as defined under Section […]
Assessment: Sections 59 to 64 CGST Act, 2017 Read More »
I. Introduction The Central Goods and Services Tax (CGST) Act, 2017, establishes a comprehensive framework for the levy and collection of tax on intra-State supplies of goods or services or both. Integral to this framework is a structured mechanism for dispute resolution, primarily through a multi-tiered appellate process. This process provides recourse for taxpayers and
I. The Composition Levy Scheme: An Overview A. Defining the Composition Levy under Section 10, CGST Act Section 10 of the Central Goods and Services Tax (CGST) Act, 2017, introduces the Composition Levy, an alternative method for levying Goods and Services Tax (GST).1 It is designed as an optional scheme for eligible registered persons, primarily
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I. Introduction Purpose: This report provides an in-depth comparative analysis of the provisions governing the protection of trademarks as stipulated in the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS), finalized in 1995 as part of the Marrakesh Agreement establishing the World Trade Organization (WTO), and their subsequent implementation and compliance within India’s domestic
TRIPS Agreement (1995) and the Indian Trade Marks Act (1999) Read More »
I. Introduction: Overview of the Composition Levy Section 10 of the Central Goods and Services Tax (CGST) Act, 2017, introduces the Composition Levy, a simplified alternative taxation mechanism designed primarily for small taxpayers within the Goods and Services Tax (GST) framework. The legislative intent behind this scheme is to ease the compliance burden and reduce
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Table of Contents I. Introduction II. Analysis of Section 7 – The Foundation of Supply A. Section 7(1)(a): The Core Definition – Supply for Consideration in Course/Furtherance of Business B. Section 7(1)(aa): Supplies between Associations/Clubs and Members C. Section 7(1)(b): Import of Services for Consideration D. Section 7(1)(c): Deemed Supply – Activities in Schedule I
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Table of Contents I. Introduction II. Exclusive Rights and Infringement (Section 48) III. Co-Ownership and Infringement (Section 50) IV. Territorial Scope of Indian Patents V. The Interplay of Validity and Infringement VI. Types of Patent Infringement A. Literal Infringement B. Non-Literal Infringement (Doctrine of Equivalence / Pith and Marrow) Dudgeon v Thomson Van der Lely
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A Comprehensive Analysis of Legal Frameworks, Schemes, and Judicial Perspectives 1. Introduction The Administration of criminal justice has historically centered on the apprehension, prosecution, and punishment of offenders, often relegating the victim to the periphery of the process.1 Victims, despite being the primary sufferers of crime, were frequently viewed merely as sources of information or
Compensation to Victims of Crime in India Read More »
Capital Punishment: A Constitutional, Comparative, and Penological Analysis with Special Reference to India 1. Introduction 1.1 Focus and Scope This report undertakes a critical examination of the constitutionality and penological justification of capital punishment. While adopting a global perspective, the primary focus rests on the Indian legal landscape. It delves into the interpretation of fundamental
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Life Insurance and the Suicide Clause: A Comparative Legal Analysis of England and India 1. Introduction The suicide clause is a near-ubiquitous feature within life insurance contracts across the globe, representing a complex intersection of contract law, insurance principles, public policy, and societal attitudes towards self-inflicted death. This report provides an expert comparative analysis of
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