The GST Council is a constitutional body that was envisaged to play a key role in the implementation of GST – and act as a platform where the Centre and the States can make collective decisions on a range of issues relating to the GST. Till date, the Council has taken various decisions that were necessary for transitioning towards the new GST regime. The change in constitutional framework brought about by the GST and the working of the GST Council have significant implications for the fiscal autonomy of the State Governments. This article aims to examine the working of the GST Council and its consequential impact on the fiscal autonomy of the State Governments write Varun Kannan and Prashant Shukla.
A no-pregnancy clause (‘NPC’), i.e. a clause forbidding pregnancy, is generally found in employment contracts, and provides that a breach of the clause would lead to termination of employment. While facially gender neutral, these clauses obviously kick-in only for females. This article aims to identify whether such clauses in film contracts will withstand legal scrutiny in India writes Ayushi Singhal.
Payel Chatterjee, M.S. Ananth and Pratibha Jain comment on the Competition Commission of India upholding that access to funding and innovative technology or models enabling an entity to provide discounts and incentives does not create entry barriers and is not anti-competitive.
On the 16th of December 2015, the Indian Supreme Court ruled on a matter that embodied a longstanding tension between the freedom to practice traditional - religious customs and concerns of caste discrimination comments Arpan Banerjee.
Raghavi Viswanath and Surbhi Sharma comment on the Maharashtra legislature recently passed the new Maharashtra Animal Preservation (Amendment) Bill, 1995 which has enforced a blanket ban on the slaughter of cows, bulls and bullocks (which was previously allowed based on a fit-for-slaughter certificate).
Arush Khanna writes a short piece on how one should uphold Linclon’s ideals which call for identifying alternate mechanisms of resolution for the various types of disputes in our country and make Dickens picture of litigation a thing of the past.
Prof. Pablo Mendes De Leon discusses principal aspects of international air and space law. It draws parallels between the two fields of law, namely, air and space law, while marking the differences. Both fields of law are part of international law. This affiliation, coupled with the occurrence of topical developments in air transport and space activities, invites to examining interesting multilevel jurisdictional questions, in which various layers and fields of law interact.
According to him, if we want to contribute to the realisation of the ultimate purpose, namely, the healthy and balanced development of a global aviation and space industry, we must be prepared to cross borders including the borders of our own field of interest – be it air law, space law, other fields of law, or the conduct of a specific policy. All these fields and interests should be prepared to learn from each other, in an interdisciplinary fashion, so as to achieve a fruitful osmosis of all those directions. The author was delighted to present this article to the Editorial Board of the India Law Journal at a time when preparations were being made for the organisation of the first international air law moot court ever. This event was jointly organised by the distinguished Sarin Memorial Legal Aid Foundation, established in India, and the International Institute of Air and Space Law of Leiden University, The Netherlands, and took place from 1 to 6 March 2010 in New Delhi.
Advertisement in the legal services sector unlike many other sectors like retail, entertainment, aviation, telecom and apparels among others is banned in India. M.L.Sarin and Harpreet Giani talk about the impact that this ban will have on Indian legal services.
In India the word "lobbying" has recently acquired a whole new dimension after revelation of the Income Tax Department tapped phone conversations of an individual lobbyist which in turn revealed an unholy nexus between politicians, corporates, journalists and lobbyists writes Diljeet Titus.
Priya Urs seeks to characterise and evaluate the varied positions of law that have been adopted by the Judiciary in its interpretation of the binding value of circulars issued by the CBEC and the CBDT under several taxing statutes. Further she address the questions posed above,
and ultimately offer a critique of the approach adopted by the Supreme Court of India in capturing some perceivable degree of certainty as to the nature of circulars issued, and their binding effect upon administering bodies, assessees and adjudicatory authorities respectively.