Author: PRASANNASRI26092001

RATIONALE BEHIND ADOPTING GST: PRE AND POST IMPLEMENTATION ANALYSIS

AUTHOR – YASHICA RATHOD, KES J’P LAW COLLEGE, MUMBAI UNIVERSITY

BEST CITATION – YASHICA RATHOD, RATIONALE BEHIND ADOPTING GST: PRE AND POST IMPLEMENTATION ANALYSIS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (10) OF 2025, PG. 420-428, APIS – 3920 – 0001 & ISSN – 2583-2344

Abstract

Taxation as a concept has existed in the globe for a long time, with historical references tracing back to ancient texts of Kautilya’s Artha Shastra. The system reflects the economic strength of a country as majority of the government’s revenue comes from taxes. India’s tax system after undergoing several revisions, adopted the Goods and Service Tax (GST) model. This research uses comparative analysis to study the rationale behind adopting the GST system in place of VAT. Earlier, various direct and indirect taxes were paid, which led to corruption and increased the burden on taxpayers. GST has helped accelerate the government’s revenue collection. This study intends to examine GST implementation, compliance, and benefits. It addresses challenges associated with tax avoidance and compliance. Secondly, it analyses the shift in tax rates and policies under GST in the real estate sector.

Key Words: GST · VAT · Tax Evasion · Real Estate

REVISITING THE BASIC STRUCTURE DOCTRINE: SAFEGUARDING INDIA’S CONSTITUTIONAL IDENTITY

AUTHOR – MANJUSHA BHENWAL, ASSISTANT PROFESSOR, ANJUMAN-I-ISLAM’S BARRISTER A R ANTULAY COLLEGE OF LAW. EMAIL – MANJUSHABHENWAL@GMAIL.COM

BEST CITATION – MANJUSHA BHENWAL, REVISITING THE BASIC STRUCTURE DOCTRINE: SAFEGUARDING INDIA’S CONSTITUTIONAL IDENTITY, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (10) OF 2025, PG. 412-419, APIS – 3920 – 0001 & ISSN – 2583-2344

Abstract

The doctrine of basic structure, championed by the landmark judgement Kesavananda Bharati v. State of Kerala (1973), has emerged as a critical guardian of constitutional supremacy in India[1]. This doctrine prevents the Parliament from altering the Constitution’s fundamental framework even through constitutional amendments. This research paper traces the evolution of this doctrine through significant judgments and scholarly discourse, exploring its legal status, strengths, ambiguities, and implications for democratic governance. Despite the doctrine’s central role in Indian constitutional law, research gaps remain in terms of its scope, consistency in judicial application, and comparative relevance. Employing doctrinal and analytical methodology, this paper delves into relevant case laws and academic perspectives. The study concludes with practical suggestions to refine the doctrine’s interpretation to preserve constitutional values amidst modern challenges.

Keywords: Indian Constitution, Constitutional Supremacy Basic Structure Doctrine, Constitutional Amendments, Constitutional Morality, Constitutional Identity, Judicial Review, Federalism in India, Secularism, Judicial Activism.

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[1] Kesavananda Bharati v. State of Kerala, AIR 1973 SC 1461.

LEGITIMATE EXPECTATION IN TRANSFERS; TRANSFER DISPUTES AND ADMINISTRATIVE POLICIES

AUTHOR – VISHAL LOLARKNATH TIWARI, RESEARCH ASSOCIATE/ LAW CLERK AT ALLAHABAD HIGH COURT

BEST CITATION – VISHAL LOLARKNATH TIWARI, LEGITIMATE EXPECTATION IN TRANSFERS; TRANSFER DISPUTES AND ADMINISTRATIVE POLICIES, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (10) OF 2025, PG. 407-411, APIS – 3920 – 0001 & ISSN – 2583-2344

Introduction

The scope of judicial review under Article 226 concerning transfer orders has long been debated. Initially, uncertainty prevailed over whether courts could intervene in administrative decisions regarding transfers. However, this issue has now been conclusively settled. The Supreme Court of India, in Pubi Lombi v. State of Arunachal Pradesh,^[1] reaffirmed the established legal position by relying on key precedents that shaped the jurisprudence on transfer orders.

Transfer orders fall within the domain of administrative discretion, serving organizational efficiency and governance. Courts have traditionally refrained from interfering in such decisions unless they violate constitutional rights, statutory provisions, or principles of natural justice. Judicial review under Article 226 is limited in scope and applies only when a transfer order is arbitrary, mala fide, or contrary to established legal principles.

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[1] 2024 SCC OnLine SC 279

“BAIL AND JUDICIAL REVIEW”

AUTHOR- MOHAMMAD AZEEM CHAUDHARI* & MS. ASTHA SRIVASTAVA**

*LLB, AMITY LAWS SCHOOL

** ASSISTANT PROFESSOR OF AMITY LAWS SCHOOL, AMITY UNIVERSITY LUCKNOW, UTTAR PRADESH

BEST CITATION – MOHAMMAD AZEEM CHAUDHARI & MS. ASTHA SRIVASTAVA, “BAIL AND JUDICIAL REVIEW”, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (10) OF 2025, PG. 392-406, APIS – 3920 – 0001 & ISSN – 2583-2344

ABSTRACT

The institution of bail and doctrine of judicial review are core principles of a democratic justice system, particularly in the context of constitutional and criminal law. Bail is a legal mechanism to secure the freedom of an accused pending trial, upholding the presumption of innocence and safeguarding citizens from excessive pre-trial confinement. Judicial review, by contrast, acts as a constitutional check whereby superior courts can examine the legality and justice of judgments made by subordinate courts and executive organs, such as orders for the grant or withholding of bail. The balancing act between bail and judicial review assumes a critical role where the cases involve constitutional rights, procedural impropriety, and legal process abuse. This abstract discusses the development of bail jurisprudence in terms of constitutional provisions, judicial principles, case laws, and international human rights standards, and examines how judicial review serves as a corrective and supervisory device in ensuring that bail orders are made justly, equitably, and within the scope of the law. Stress is given to the judiciary’s role to achieve a balance between personal freedom and public interest, particularly under special laws, and protection of rights of marginalized and undertrial groups through its judicial review power.KEYWORDS: Bail, Judicial Review, Criminal Justice, Personal Liberty, Fundamental Rights, Constitution of India, Pre-trial Detention, Anticipatory Bail, Judicial Discretion,

A CRITICAL STUDY OF THE PRIVATE BANKING SYSTEM IN INDIA

AUTHOR – KUNAL KUMAR TULI, STUDENT AT AMITY UNIVERSITY

BEST CITATION – KUNAL KUMAR TULI, A CRITICAL STUDY OF THE PRIVATE BANKING SYSTEM IN INDIA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (10) OF 2025, PG. 386-391, APIS – 3920 – 0001 & ISSN – 2583-2344

ABSTRACT

The private banking sector in India plays a pivotal role in fostering financial intermediation, mobilizing capital, and supporting economic development. In recent decades, private banks have significantly expanded their presence, often outpacing public sector counterparts in terms of technological adoption, service delivery, and customer experience. This dissertation undertakes a critical examination of the structure, performance, and regulatory framework of the private banking system in India. It explores the evolution of private banking post-liberalization, evaluates key operational and governance models, and assesses the systemic importance of leading private sector banks. The study further analyzes regulatory oversight by the Reserve Bank of India (RBI), especially in light of rising concerns over non-performing assets (NPAs), financial frauds, and corporate governance lapses. Using both qualitative and quantitative methodologies, including case studies of prominent banks, the research identifies structural vulnerabilities, compliance challenges, and policy gaps. The dissertation concludes with recommendations aimed at strengthening risk management, enhancing regulatory transparency, and promoting sustainable growth within India’s private banking ecosystem.

SUSTAINABLE AGRICULTURE AND FOOD SYSTEM IN INDIA: CHALLENGES AND OPPORTUNITIES

AUTHOR – TANAZ SIDDIQUI* & NIKUNJ SINGH YADAV**

* STUDENT AT LAW COLLEGE DEHRADUN, UTTARANCHAL UNIVERSITY, DEHRADUN

** ASSISTANT PROFESSOR AT LAW COLLEGE DEHRADUN, UTTARANCHAL UNIVERSITY, DEHRADUN

BEST CITATION – TANAZ SIDDIQUI & NIKUNJ SINGH YADAV, SUSTAINABLE AGRICULTURE AND FOOD SYSTEM IN INDIA: CHALLENGES AND OPPORTUNITIES, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (10) OF 2025, PG. 376-385, APIS – 3920 – 0001 & ISSN – 2583-2344

ABSTRACT

India has recently been experiencing a rapid transformation as it approaches the status of a developed nation, potentially surpassing others in this regard sooner than expected. Nevertheless, this progress has sparked concerns due to the country’s increasing population, prompting experts to advocate for “sustainable development” to ensure that the nation’s achievements remain accessible for future generations, a cause that has garnered significant attention in recent years. While various sectors continue to thrive, agriculture has consistently served as the foundation of the Indian economy; thus, to establish a robust agricultural system, the concept of sustainable agriculture has been emphasized heavily in recent times.

The primary aim of sustainable agriculture is to alleviate hunger, poverty, and malnutrition for the expanding population of the nation while also ensuring environmental well-being. In a country like India, food security has become a top priority due to the rapid population growth. The issues of sustainable agriculture and food security have emerged as significant concerns in the twenty-first century. The Green Revolution has been crucial in achieving high food productivity, but it has also resulted in soil and water pollution, climate change, and a decrease in biodiversity. As a result, meeting the food needs of the population while protecting the environment presents two major challenges for the agricultural sector. Therefore, sustainable agriculture must adopt comprehensive approaches and demonstrate adaptability and flexibility over time to adequately address the increasing demands for food production. This article aims to raise awareness about food security and to outline the challenges and opportunities associated with it for the benefit of humanity.

Key words: Sustainable Agriculture, Food Security, Environment, Poverty, Population.

A CRITICAL ANALYSIS OF THE INTERNATIONAL JUSTICE SYSTEM ON SELF DEFENCE IN INTERNATIONAL LAW

AUTHOR – GAYATHRI. U, POSTGRADUATE, LLM – INTERNATIONAL LAW AND ORGANIZATIONS, DEPARTMENT OF LEGAL STUDIES, UNIVERSITY OF MADRAS, ADVOCATEGAYATHRIUMAPATHY@GMAIL.COM

BEST CITATION – GAYATHRI. U, A CRITICAL ANALYSIS OF THE INTERNATIONAL JUSTICE SYSTEM ON SELF DEFENCE IN INTERNATIONAL LAW, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (10) OF 2025, PG. 363-376, APIS – 3920 – 0001 & ISSN – 2583-2344

ABSTRACT:

Self Defence being an inherent right, it can only be regulated and not restrained. Every state under international law is vested with the sovereign power to use defensive force against any unprecedented attacks or aggression. International law permits defensive force and prohibits offensive force. Apart from customary international law, the international justice system plays a predominant role in regulating the right to exercise defensive force by the state. Though defensive forces are considered a lawful use of force, they are not unlimited. It is pertinent to analyse the interpretation of international courts to understand the acceptable application and usage of self-defence. This research predominantly focuses on the judgments and opinions delivered by the Military Tribunals and the International Court of Justice on self-defence arising from pre- and post-Nicaragua. This research limits its focus to the practical aspects of self-defence and provides a vast exploration of the court’s interpretation of self-defence. This research contributes to the understanding of the Court’s view on the usage of self-defence in international law.

Keywords:

Self Defence, International Justice System, International Court of Justice, Nicaragua and Use of Force.

PREVENTIVE DETENTION AND VIOLATION OF HUMAN RIGHTS WITH SPECIAL REFERENCE TO TAMILNADU ACT 14 OF 1982-A CRITICAL ANALYSIS

AUTHOR – Dr.REKHA V,ASSISTANT PROFESSOR OF LAW (S.G) IN CHENNAI DR. AMBEDKAR GOVERNMENT LAW COLLEGE, PUDUPAKKAM, MAIL ID: REKHASURESH1817@GMAIL.COM

BEST CITATION – Dr. REKHA V, PREVENTIVE DETENTION AND VIOLATION OF HUMAN RIGHTS WITH SPECIAL REFERENCE TO TAMILNADU ACT 14 OF 1982-A CRITICAL ANALYSIS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (11) OF 2025, PG. 29-34, APIS – 3920 – 0001 & ISSN – 2583-2344.

Recent findings by the Supreme Court suggest that preventive detention provisions are remnants of colonialism and grant the state discretionary power. It was observed that they also pose a significant danger to an individual’s entitlement to personal freedom, as protected by Article 21. Furthermore, apart from the remark made by the Supreme Court, there have been several instances where laws have been improperly employed, leading to the presentation of cases before the Courts. For the purpose of safeguarding public order or national security, the government has the authority to detain an individual in preventive custody without pressing charges or initiating a trial. The field of humanities has been a prominent subject of conversation since the General Assembly of the United Nations officially accepted the Universal Declaration of Human Rights on December 10, 1948. Human rights organizations have been diligently striving to safeguard these fundamental rights in numerous places across the globe. There are no constraints or prohibitions on the fundamental rights of individuals in any particular country. The right in question is a basic human entitlement that is universally applicable, irrespective of one’s race, gender, sexual orientation, language, religion, political ideology, nationality, or any other characteristic. These rights should not be impeded by an autocratic government or a malevolent individual.

DIGITALIZATION OF LAND RECORDS: A LEGAL PERSPECTIVE ON E-GOVERNANCE AND PROPERTY RIGHTS

UNDER THE SUB THEME OF

DIGITIZATION OF LAND RECORDS

AUTHOR – Dr. REKHA V,ASSISTANT PROFESSOR OF LAW (S.G) IN CHENNAI DR. AMBEDKAR GOVERNMENT LAW COLLEGE, PUDUPAKKAM, MAIL ID: REKHASURESH1817@GMAIL.COM

BEST CITATION – Dr. REKHA V, DIGITALIZATION OF LAND RECORDS: A LEGAL PERSPECTIVE ON E-GOVERNANCE AND PROPERTY RIGHTS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (11) OF 2025, PG. 18-28, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

The digitalization of land records is a transformative step towards ensuring transparency, efficiency, and security in property rights management. This process involves the integration of technology with legal frameworks to streamline land administration, reduce fraudulent transactions, and enhance accessibility. In India, initiatives such as the Digital India Land Records Modernization Programme (DILRMP) aim to create a centralized, tamper-proof digital database of land records, ensuring uniformity and reducing litigation. The transition from manual record-keeping to digital platforms presents significant legal challenges, including concerns over data privacy, cybersecurity, interoperability of databases, and discrepancies in traditional land tenure systems. The legal framework governing land digitalization must align with constitutional property rights, data protection laws, and emerging concerns regarding artificial intelligence and blockchain applications in land governance. Furthermore, jurisdictional issues between state and central governments add complexity to policy implementation. This paper explores the role of digitalization in strengthening legal certainty over land ownership, mitigating disputes, and ensuring social justice in property distribution. It also examines landmark judicial precedents and statutory provisions that influence the evolving landscape of e-governance in land administration. Ultimately, digitalization must strike a balance between efficiency and legal safeguards to uphold citizens’ fundamental property rights while leveraging technology for seamless governance.

Keywords: Digital Land Records, Property Rights, E-Governance, Legal Framework, Cybersecurity in Land Administration

FROM COMMERCIAL NEXUS TO ALTRUISTIC IMPERATIVE: THE LEGAL EVOLUTION OF SURROGACY IN INDIA

AUTHOR – HARSHITA CHOUBEY & AVIJIT SHUKLA, ASSISTANT PROFESSORS FROM SCHOOL OF LAW AND PUBLIC POLICY, AVANTIKA UNIVERSITY, UJJAIN (M.P.)

BEST CITATION – HARSHITA CHOUBEY & AVIJIT SHUKLA, FROM COMMERCIAL NEXUS TO ALTRUISTIC IMPERATIVE: THE LEGAL EVOLUTION OF SURROGACY IN INDIA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (11) OF 2025, PG. 09-17, APIS – 3920 – 0001 & ISSN – 2583-2344.

Abstract

This paper presents a detailed and humanized legal analysis of surrogacy in India, examining its historical development and the subsequent formulation of a statutory regime under the Surrogacy (Regulation) Act, 2021. It traces the shift from an unregulated commercial surrogacy framework to a statutorily governed altruistic model, reflecting the Indian legislature’s intent to uphold ethical standards, safeguard reproductive rights, and prevent exploitation. Through a doctrinal review of judicial interventions and statutory provisions, the paper evaluates the strengths of the legal framework, particularly its protective intent and emphasis on ethical surrogacy practices, as well as its limitations, including exclusionary eligibility criteria and the risk of unintended consequences such as the emergence of underground arrangements. The analysis further contextualizes India’s legal approach through a comparative assessment of international surrogacy laws and offers insights for potential policy reform. In final analysis, the study makes the case for a more equitable and inclusive regulatory framework that upholds the welfare and dignity of all parties concerned, supports reproductive autonomy, and is consistent with constitutional principles.

Keywords: Surrogacy India, Commercial Surrogacy, Altruistic Surrogacy, Reproductive Rights, Legal Framework, Ethical Concerns, Judicial Interventions, Comparative Law, Policy Implications, Reproductive autonomy.