KAY & Partners — Insights
Commentary on recent judgments and regulatory developments across our practice areas. Analysis is factual and educational. Nothing here constitutes legal advice.
The Sanction Trap
COVID Saved Thousands of Reassessment Notices. The Supreme Court Just Closed the Debate on Whether They Can Be Enforced.
The reassessment notices issued between April and June 2021 by Income Tax Assessing Officers across the country were, by almost any measure, a product of institutional improvisation under pressure. COVID had suspended th…
Read analysis →The Ledger's Unlock
Filing a GST Appeal Used to Require Cash on Hand. Now It Can Come From Your ITC Balance.
The mandatory pre-deposit under Section 107(6) of the CGST Act is, for a taxpayer facing a large demand and wishing to challenge it, a condition that has no procedural alternative. Ten percent of the disputed amount — in…
Read analysis →The Preponed End
Your Right to Redeem Your Property Under SARFAESI Dies Earlier Than You Think. The Supreme Court Settled the Exact Moment.
The right of a secured borrower to redeem mortgaged property is, in the hierarchy of SARFAESI protections, the last meaningful one. Once the bank issues a demand notice, once possession is taken, once the auction process…
Read analysis →The Hidden Invention
The Invention Was Disclosed in the Patent. It Just Wasn't Claimed. The Calcutta High Court Said You Can Still File a Divisional.
A patent specification is, in principle, a disclosure document. It tells the world what the invention is, how it works, and what variants and combinations the inventor has conceived. The claims that follow — the numbered…
Read analysis →Page 2 of 2 — 13 articles
The analyses published here are prepared by the editorial team of KAY & Partners and are intended solely as general commentary on judicial and regulatory developments. They do not constitute legal advice and should not be relied upon as such. Bar Council of India Rules prohibit advocates from soliciting work or advertising in a manner that implies specialisation or past success. Nothing on this page constitutes a testimonial, endorsement, or guarantee of outcome.