LEGAL RESOURCES & INSIGHTS

The GST Council’s “next-generation” reforms—approved in its 56th meeting—are a major recalibration of India’s indirect tax structure, with rate rationalisation, sectoral realignments and administrative simplifications aimed at making GST simpler and more growth-friendly. Key changes include consolidation of several rate slabs, reclassification of certain goods and services, and a phased timetable for implementation announced by the Council. These reforms are designed to reduce compliance complexity for taxpayers while correcting inverted duty structures in specific sectors. gstcouncil.gov.in+1

Practical implications for businesses: expect changes to tax invoices, pricing, and return reconciliations once rates change on the notified effective dates. Businesses should (a) map products/services to the revised HSN/SAC classifications, (b) update accounting and billing systems, and (c) review contracts where GST rates are a pricing element. Implementation planning must begin early because rate changes affect input tax credit calculations and cash flows. static.pib.gov.in

Regulatory and litigation outlook: rate shifts often trigger short-term disputes (classification, transitional credits). Taxpayers must document transitional computations and maintain reconciliations to reduce audit exposure. Courts may be called upon to interpret transitional provisions; staying abreast of official FAQs and GST Council clarifications is essential.

The government has moved forward with a comprehensive rewrite of the Income-tax law, culminating in the notified Income-tax Act, 2025, intended to simplify language, reduce legacy anomalies and lower litigation over unclear provisions. The new Act is aimed for phased implementation (with an effective date specified in the notification), and the government has signalled a transition period during which rules and forms will be notified. India Briefing+1

What taxpayers should expect: while the headline objective is simplification, transition will involve new drafting conventions, revised forms, and regulatory guidance from the CBDT. Practitioners should review the Act’s key structural changes (definitions, withholding provisions, dispute-resolution routes) and the associated rules and notifications as they are issued. Taxpayers with ongoing litigation or legacy assessments should assess whether transitional provisions affect limitation periods or appellate pathways. Press Information Bureau

Compliance action points: maintain contemporaneous records, monitor CBDT circulars and FAQs closely, and engage with accounting/software vendors to align ITR utilities and e-filing formats with the new law once official rules are published. Expect the CBDT to issue multiple clarifications during the rollout.

Section 498A of the Indian Penal Code is one of the most frequently invoked provisions in family law cases, designed to protect wives from cruelty by their husbands or in-laws. However, its misuse has also been a concern, as frivolous or vague complaints can lead to unnecessary harassment of families.

In a landmark decision on September 24, 2025, the Supreme Court of India in the case of Shobhit Kumar Mittal v. State of Uttar Pradesh provided crucial clarification regarding the application of this provision. The Court held that mere general allegations of cruelty are insufficient; specific and detailed instances of physical, emotional, or economic abuse must be presented to sustain charges under Section 498A.

The Court stressed that the law’s protective intent should not be undermined by false or exaggerated claims. It emphasized the need for proper verification and detailed factual support before proceeding with criminal action. This judgment serves as a reminder that while the law safeguards women’s rights, it also protects individuals from misuse of legal provisions.

Implication for Clients:
For prospective clients seeking legal assistance, this ruling underscores the importance of accurate documentation of incidents of cruelty, as well as careful legal guidance when filing or defending Section 498A complaints. Our firm ensures that clients receive professional advice to protect their rights while remaining compliant with the law.

Custody disputes remain one of the most sensitive areas in family law, often involving the welfare of minor children. The Supreme Court of India, in Vivek Kumar Chaturvedi v. State of Uttar Pradesh (February 7, 2025), reaffirmed that a natural guardian’s rights hold significant weight in custody matters.

In this case, the High Court had initially denied a father’s plea for custody of his minor child, despite his proven ability to provide a safe and nurturing environment. Upon appeal, the Supreme Court overturned the High Court’s decision and directed the immediate restoration of custody to the father, emphasizing that decisions must prioritize the best interests and welfare of the child over procedural technicalities.

The Court further clarified that custody rights are not automatically transferred to the mother, and each case must be assessed individually based on circumstances, parental capabilities, and the child’s welfare. This ruling strengthens the principle that custody should be awarded based on the child’s holistic well-being, rather than gender presumptions.

Implication for Clients:
For parents navigating custody disputes, this judgment highlights the importance of presenting clear evidence of parenting ability and maintaining the child’s welfare as the central concern. Our firm provides tailored guidance in custody matters, ensuring that parents can assert their rights responsibly while complying with legal requirements.

Property disputes in matrimonial settings are often contentious, particularly when there is ambiguity regarding contributions to acquisition and ownership. On March 18, 2025, the Supreme Court delivered a landmark ruling affirming that wives are entitled to equal shares in jointly held property, regardless of the husband’s sole financial contribution.

This judgment addressed the principle of equitable ownership and protection of women’s property rights in matrimonial disputes. The Court ruled that the contributions of the wife—whether domestic, emotional, or indirect financial support—cannot be disregarded when dividing property between spouses. The decision ensures that women are not left vulnerable to inequitable property distributions after marital disputes.

The Court also underscored that such equitable divisions promote justice and harmony, and encourage spouses to respect mutual rights and responsibilities. This judgment has wide-ranging implications for cases involving inheritance, dowry disputes, and property settlements.

Implication for Clients:
For individuals involved in matrimonial disputes, this ruling provides legal clarity regarding ownership rights and fair property division. Our firm advises clients on strategic approaches to property disputes, helping them safeguard their rights under applicable laws while maintaining compliance with ethical standards.