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 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 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 4 of 4 — 29 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.