The reduction in pre-deposit requirements for GST appeals under Sections 107(6) and 112(8) of the CGST Act, introduced through the Finance Act, 2024, marks a significant reform in India’s indirect tax framework. By lowering the pre-deposit for appeals before the GST Appellate Tribunal (GSTAT) from 20% to 10% of the
The Madras High Court’s ruling in The Procter & Gamble Company v. IPI India Pvt. Ltd. marks a significant development in Indian trademark jurisprudence by reaffirming that descriptive and publici juris terms cannot be monopolized without clear proof of acquired distinctiveness. In rejecting P&G’s claim over the prefix “Vapo” derived
The landmark Supreme Court case of Parle Products (P) Ltd. vs. J.P. & Co. (1972) is a pivotal judgment in Indian trademark law that clarified the concept of deceptive similarity and trade dress infringement. The Court held that overall visual impression, packaging, colour scheme, and design must be considered when
An in-depth analysis of Union Budget 2026–27 examining its growth strategy, sectoral priorities, fiscal discipline, and the limited relief offered to middle class taxpayers.
This article analyses the UGC Equity Regulations, 2026, focusing on the objectives, key mechanisms such as Equal Opportunity Centres, the resulting controversy, and the Supreme Court’s stay due to concerns of vagueness, misuse, and constitutional validity.
Discover how trademarks, trade dress, trade secrets, copyright, and plant variety protection shape Lay’s IP strategy in the FMCG industry.
What are Standard Essential Patents (SEPs)? Understand FRAND licensing, role of SSOs, patent monopoly vs standards, and key Indian SEP judgments.
Can Adjudicating Authorities Reopen Dropped Audit Issues? A detailed legal analysis of post-audit GST litigation, Section 65 audits, misuse of Section 74, suppression vs change of opinion, and GST Appellate Tribunal safeguards.
A detailed legal analysis of moral rights under Section 57 of the Copyright Act, 1957 vis-à-vis employer–employee authorship under Section 17(c), examined through the Delhi High Court’s decision in Gaurav Garg v. Aly Morani & Ors. (2026 SCC OnLine Del 136).
A detailed analysis of unconventional trademarks in India, including sound, colour, smell, shape and motion marks, their legal recognition, registration challenges, and key judicial precedents under the Trade Marks Act, 1999 and Trademark Rules, 2017.
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