India: Court Procedure

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Article
The Supreme Court Reiterates: Benefit Under Section 34(3) Of The Arbitration Act Accrues Irrespective Of A Section 33 Application’s Merit Or Outcome
The Supreme Court of India has clarified the interplay between Sections 33 and 34(3) of the Arbitration and Conciliation Act, 1996, establishing that the limitation period for challenging an arbitral award is deferred regardless of the nature or outcome of correction applications filed under Section 33. This landmark ruling addresses whether parties must file simultaneous remedies or can await tribunal decisions on correction applications before initiating challenge proceedings.
India Litigation
I
CMS INDUSLAW
Article
Competition Law Newsletter – June 2026
This newsletter presents a comprehensive roundup of significant competition law developments in India, covering landmark judgments from the Supreme Court and various High Courts, alongside notable orders from the National Company Law Appellate Tribunal and the Competition Commission of India. The June edition highlights critical cases involving market dominance, merger approvals, and enforcement actions that shape India's competitive landscape.
India Anti-trust
DL
DSK Legal
Article
Release Of Detained Consignment Under Section 129 – Adjudication Of Ownership Is Not Relevant
The Calcutta High Court has ruled on a critical procedural question in GST law: when goods are detained under Section 129 of the CGST Act, must authorities first determine who owns the goods before ordering their release? The Department had challenged the ownership, quality, and authenticity of tax documents for a detained consignment, raising questions about the scope of adjudication required at this stage.
India Tax
LS
Lakshmikumaran & Sridharan
Article
Newsletter May Disputes
This newsletter examines landmark Supreme Court judgments from May 2026 across arbitration, civil law, criminal procedure, insolvency, and white-collar crime. The cases address critical questions including judicial intervention in arbitral proceedings, inter-state taxation of natural gas sales, benami property transactions, delays in judgment pronouncement, resolution plan compliance, and multiplicity of FIRs in economic offences.
India Litigation
PL
Phoenix Legal
Article
TCS Under Section 52 Of CGST Act, 2017 – A Toothless Provision?
The effectiveness of Tax Collection at Source (TCS) under Section 52 of the CGST Act, 2017 is called into question due to a critical legislative gap. While e-commerce operators are obligated to collect tax from suppliers using their platforms, the statute provides no express recovery mechanism in case of default. This analysis examines whether the absence of such provisions renders Section 52 unenforceable, and explores the legal implications when operators fail to collect and remit the mandated amounts.
India Tax
LS
Lakshmikumaran & Sridharan
Article
High Court Of Delhi Held That Delhi Courts Would Have Territorial Jurisdiction In A Recovery Suit Where Part Of The Cause Of Action Arose In Delhi
The High Court of Delhi, through its judgment dated 20.05.2026 in the matter of GAC Logistics Pvt. Ltd. v. Acer Logistics Pvt. Ltd., inter alia, held that under Section 20(c) of the Code of Civil Procedure, 1908 (“CPC”), even if part of the cause of action arises within the territorial jurisdiction of a court, such court would have jurisdiction to entertain the suit.
India Litigation
Sagus Legal
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