Centre for Business Laws & Taxation
Rajiv Gandhi National University of Law, Punjab

-By Satyam Khandelwal, Associate Editor at CBLT Introduction Since its introduction in 2017, the Goods and Services Tax (“GST”) regime has been a topic of intense debate and controversy. Even after more than 8 years since its implementation, it is plagued with significant structural deficiencies that lead to an increased burden on the taxpayers. One of the major points of contention has been the lengthy limitation period granted to the tax authorities for issuing a show-caus

- by Yash Sharan and Vaibhav Singh Tiwari, students at HNLU Raipur and DNLU Jabalpur respectively. I. Introduction On June 24, 2025, the Securities & Exchange Board of India (“SEBI”) issued a Consultation paper on Strengthening Governance of Market Infrastructure Institutions (“MIIs”) . The Consultation paper released by the SEBI proposed three major reforms, which are, firstly, the appointment of two Executive Directors in MIIs to head Critical Operations and Compliance func

-by Neeraj Kushawah, Student at Gujarat National Law University, Gandhinagar Introduction India’s digital economy is booming - nearly 17...