I. Introduction: Article 21 and the Quest for Privacy Article 21 of the Constitution of India, enshrined in Part III guaranteeing Fundamental Rights, stands as a cornerstone of individual liberty. Its text, concise yet profound, declares: “No person shall be deprived of his life or personal liberty except according to procedure established by law”.1 This […]
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the United Nations Declaration of Basic Principles of Justice for Victims of Crime and Abuse of Power (1985) defines victims as: “Persons who, individually or collectively, have suffered harm, including physical or mental injury, emotional suffering, economic loss or substantial impairment of their fundamental rights, through acts or omissions that are in violation of criminal
Approaches to Victimology differ significantly in their focus, methodology, and underlying assumptions about the causes and consequences of becoming a victim: Here are the key approaches and theories associated with positivist victimology: Core Characteristics of Positivist Victimology Key Approaches/Theories within Positivist Victimology Criticisms of Positivist Victimology Despite its contributions to understanding victimization patterns, positivist victimology
1. Definition of Penology Penology, at its core, is the systematic study of the punishment of crime and the systems designed to manage and treat those who have committed crimes. It seeks to understand both the “why” and the “how” of societal responses to criminal behavior, particularly through formal state-sanctioned means. Scholarly and Expanded Definitions:
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1. Retributive Theory 2. Deterrent Theory 3. Rehabilitative Theory (or Reformative Theory) 4. Incapacitation Theory (or Preventive Theory) 5. Restorative Justice 6. Expiatory Theory (or Compensatory Theory) Interplay and Modern Application: A Blended Approach It’s crucial to understand that modern criminal justice systems rarely operate on a single theory of punishment. Instead, sentencing philosophies and
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I. Introduction to Bundled Supplies under GST A. Context: The Need for Specific Rules The Goods and Services Tax (GST) regime in India fundamentally shifted the landscape of indirect taxation, establishing ‘supply’ as the taxable event.1 Under the Central Goods and Services Tax (CGST) Act, 2017, GST is levied on every supply of goods or
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The Goods and Services Tax (GST) regime, implemented in India in 2017, introduced a paradigm shift in indirect taxation, aiming for a unified national market and streamlined compliance. Central to this regime is the mechanism of return filing, governed primarily by Sections 37 through 47 of the Central Goods and Services Tax (CGST) Act, 2017.
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I. Introduction to GST Registration under CGST Act, 2017 A. Overview of Registration Importance Registration under the Goods and Services Tax (GST) regime serves as the fundamental gateway for businesses integrating into India’s formal indirect tax system. It is a prerequisite for legally collecting GST from customers on outward supplies and, crucially, for claiming Input
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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
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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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