SEARCH, SEIZURE, AND INSPECTION UNDER GST LAW IN INDIA: STRIKING A BALANCE BETWEEN TAX ENFORCEMENT AND TAXPAYER RIGHTS

AUTHOR – MISHRA RUDRANI KUMARI RADHESHYAM* & DR. MOHAMMAD HAROON**

* RESEARCH SCHOLAR, SCHOOL OF LAW AND JURISPRUDENCE SHRI VENKATESHWARA UNIVERSITY, NH-24, RAJABPUR, GAJRAULA

** ASSISTANT PROFESSOR-ADJUNCT RESEARCH SUPERVISOR AT SCHOOL OF LAW AND JURISPRUDENCE, SHRI VENKATESHWARA UNIVERSITY

BEST CITATION – MISHRA RUDRANI KUMARI RADHESHYAM & DR. MOHAMMAD HAROON, SEARCH, SEIZURE, AND INSPECTION UNDER GST LAW IN INDIA: STRIKING A BALANCE BETWEEN TAX ENFORCEMENT AND TAXPAYER RIGHTS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (7) OF 2025, PG. 126-132, APIS – 3920 – 0001 & ISSN – 2583-2344

ABSTRACT

This article critically examines inspection, search, and seizure provisions under the Goods and Services Tax (GST) regime, analyzing how tax enforcement balances compliance measures with taxpayer rights. It explores key legal safeguards, including the requirement of “reason to believe,” which mandates objective evidence rather than mere suspicion for initiating search and seizure operations. Through case law analysis, the article underscores the necessity of substantial justification for such actions.

Additionally, it discusses procedural protections such as prior authorization from senior officers, search warrants, and the role of independent witnesses. The article also addresses the confiscation of goods under Section 67(2) of the CGST Act, 2017 emphasizing proportionality and evidentiary requirements. Drawing on judicial precedents, it highlights the importance of transparency, accountability, and legal compliance in tax enforcement, advocating for a balanced approach that upholds both regulatory objectives and taxpayer protections.

Keywords: Goods and Service Tax (GST), Inspection, Search and Seizure, Reason to Believe, Tax Evasion, Tax Compliance, Taxpayer Rights.

IPR, MEDIA AND ENTERTAINMENT LAW IN THE OTT ERA: BALANCING COPYRIGHT, LICENSING AND EMERGING CHALLENGES IN THE DIGITAL ENTERTAINMENT INDUSTRY

AUTHOR– ANJALI BHATI, AMITY LAW SCHOOL, NOIDA, UTTAR PRADESH

BEST CITATION – ANJALI BHATI, IPR, MEDIA AND ENTERTAINMENT LAW IN THE OTT ERA: BALANCING COPYRIGHT, LICENSING AND EMERGING CHALLENGES IN THE DIGITAL ENTERTAINMENT INDUSTRY, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (7) OF 2025, PG. 118-125, APIS – 3920 – 0001 & ISSN – 2583-2344

Abstract

The speedy expansion of OTT platforms has transformed the global media and entertainment landscape, challenging traditional IPR system. In this new era, balancing copyright protection with fair use, licensing agreements, and distribution rights has become increasingly complex. As content creators, distributors, and consumers navigate a fragmented digital ecosystem, OTT platforms are often at the center of debates over the ownership and monetization of creative works. Issues like cross-border copyright enforcement, digital piracy, and unauthorized content sharing are exacerbated by the borderless nature of the internet, necessitating a reevaluation of existing legal structures to address the unique demands of streaming services and their global audiences.

This research article paper explores the evolving landscape of IPR in the OTT era, focusing on the interplay among copyright protection, licensing practices, and the challenges posed by new technologies such as digital streaming, piracy, and cross-border distribution. It examines how media companies and content creators must navigate the changing legal frameworks, including jurisdictional issues and the enforcement of rights across multiple territories. The study also analyzes into emerging challenges such as user-generated content, the role of Artificial Intelligence in content creation, and the implications of data privacy regulations on content consumption. The study seeks to provide insights into how the media and entertainment industries can strike a balance between protecting intellectual property, fostering innovation, and ensuring equitable access in the face of a rapidly evolving digital ecosystem.

Key words: IPR, OTT, Copyright protection, Licensing

EVOLUTION OF JUVENILE JUSTICE LAWS IN INDIA: FROM THE JUVENILE JUSTICE ACT, 2000 TO CARE AND PROTECTION OF CHILDREN ACT, 2015

AUTHOR – NITISH SHAKYA* & ASTHA SRIVASTAVA**

* STUDENT AT AMITY UNIVERSITY UTTAR PRADESH AMITY LAW SCHOOL LUCKNOW     

** ASSISTANT PROFESSOR AT AMITY UNIVERSITY UTTAR PRADESH AMITY LAW SCHOOL LUCKNOW

BEST CITATION – NITISH SHAKYA & ASTHA SRIVASTAVA, EVOLUTION OF JUVENILE JUSTICE LAWS IN INDIA: FROM THE JUVENILE JUSTICE ACT, 2000 TO CARE AND PROTECTION OF CHILDREN ACT, 2015, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (7) OF 2025, PG. 110-117, APIS – 3920 – 0001 & ISSN – 2583-2344

Abstract

In response to growing concerns over major juvenile offences, India’s Juvenile Justice (Care and Protection of Children) Act, 2015 substantially revised laws passed in the year 2000. As a result of this change in the law, the courts may now try juveniles (those between the ages of 16 and 18) for serious offences as adults. In addition, it improves protections for children in risky situations, establishes specialised courts, and fortifies rehabilitative frameworks. Prioritising the well-being of juveniles, this act aims to strike a careful balance between rehabilitative measures and the enforcement of accountability. Sceptics of the Act have raised concerns about possible negative consequences, such as the stigmatisation of juvenile offenders, and the Act’s effectiveness in reducing juvenile delinquency has sparked heated discussion. In the end, this law is a reflection of India’s changing view of juvenile justice, which aims to balance the need for public safety with the preservation of children’s fundamental rights.

FORTIFYING DIGITAL PRIVACY: STRATEGIES TO COMBAT DATA BREACHES

AUTHOR – YAMINI DEVI N, STUDENT AT TAMIL NADU DR. AMBEDKAR LAW UNIVERSITY, SCHOOL OF EXCELLENCE IN LAW, CHENNAI.

BEST CITATION – YAMINI DEVI N, FORTIFYING DIGITAL PRIVACY: STRATEGIES TO COMBAT DATA BREACHES, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (7) OF 2025, PG. 92-109, APIS – 3920 – 0001 & ISSN – 2583-2344

ABSTRACT

                 Data is the powerful weapon in this generation .Protecting their data from being misused is equivalent to protecting their dignity. Because even a single data tells a history about us. Each and Every individual, in this world are entitled to live a life with equality, dignity and fair treatment. But, in this modern era, by the rapid development of the technology, living a life with privacy and dignity is the most challenging thing a person could come cross. Everywhere in the world, wherever we go and however we go, technology demands the data of us and company used to take away our data from us with and without consent, which leads to question our privacy and data security.

This paper begins by examining the intersection of intellectual property rights with data protection regulations, focusing on landmark legislation such as the General Data Protection Regulation (GDPR) in the European Union. It highlights the evolving landscape of privacy-preserving technologies and the challenges posed by emerging digital trends.

The main objective of this paper is to advocate awareness about the importance of data privacy, highlight legal safeguards, and propose strategies to mitigate risks and protect individuals’ rights in the digital age. Also emphasis to protect personal data, how data is collected from us and how it leads to the breach to our privacy and a impact on individual rights of us. Also this paper explores Technological solutions, such as encryption, anonymization, and privacy-enhancing technologies, can help mitigate privacy risks and protect personal data from unauthorized access or misuse.

Furthermore, this paper discusses Indian laws that safeguard the privacy and data privacy of individuals, analyzing their effectiveness in addressing data misuse and malpractice. And this  paper will be concluded by addressing, Individuals also play a crucial role in safeguarding their privacy by being vigilant about the information they share online, understanding privacy settings, and exercising their rights to access and control their personal data.

A STUDY ON ROLE OF THE CHARTERED ACCOUNTANT-INDIAN ACCOUNTING STANDARDS [Ind AS] AND THE COMPANY SECRETARY – SECRETARIAL STANDARDS [SS]

AUTHOR – YUKTHANKITHA K* & Dr. S MARUTHUVIJAYAN**

* STUDENT AT SCHOOL OF EXCELLENCE IN LAW, TAMIL NADU DR. AMBEDKAR LAW UNIVERSITY.

** ASSISTANT PROFESSOR AT SCHOOL OF EXCELLENCE IN LAW, THE TAMIL NADU DR. AMBEDKAR LAW UNIVERSITY.

BEST CITATION – YUKTHANKITHA K & Dr. S MARUTHUVIJAYAN, A STUDY ON ROLE OF THE CHARTERED ACCOUNTANT-INDIAN ACCOUNTING STANDARDS [Ind AS] AND THE COMPANY SECRETARY – SECRETARIAL STANDARDS [SS], INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (7) OF 2025, PG. 85-92, APIS – 3920 – 0001 & ISSN – 2583-2344

ABSTRACT

This paper examines the role and impact of Indian Accounting Standards (Ind AS) and Secretarial Standards (SS) in promoting financial transparency and effective corporate governance in India. Ind AS, which aligns with International Financial Reporting Standards (IFRS), aims to standardize the accounting practices followed by Indian companies, ensuring uniformity in financial reporting and enhancing the credibility of financial statements. By adopting these standards, businesses can offer more transparent, accurate, and comparable financial data, thereby fostering trust with investors and stakeholders. In parallel, the Secretarial Standards (SS), established by the Institute of Company Secretaries of India (ICSI), focus on ensuring compliance with corporate laws and regulations pertaining to corporate meetings, board governance, and record-keeping. These standards are vital in ensuring that companies operate in accordance with legal and regulatory frameworks, thereby promoting good corporate governance practices. While some of these standards are voluntary, they are increasingly becoming crucial for the effective operation of businesses. This paper further explores the connection between Ind AS and Secretarial Standards, highlighting how both frameworks work together to strengthen governance, ensure legal compliance, and enhance organizational accountability. Compliance with these standards is essential for building long-term business sustainability and maintaining investor confidence in India’s corporate sector.

KEY WORDS: Indian Accounting Standards, Secretarial Standards, IFRS, ICSI.

FUTURE OF CRYPTO CURRENCY EMERGING TREND AND INNOVATION

AUTHOR – SURAJ KUMAR* & DR.KUNVAR DUSHYANT SINGH**

* STUDENT AT AMITY UNIVERSITY LUCKNOW

** ASSISTANT PROFESSOR AT AMITY UNIVERSITY LUCKNOW    

BEST CITATION – SURAJ KUMAR & DR.KUNVAR DUSHYANT SINGH, FUTURE OF CRYPTO CURRENCY EMERGING TREND AND INNOVATION, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (7) OF 2025, PG. 76-84, APIS – 3920 – 0001 & ISSN – 2583-2344

Abstract

The cryptocurrency sector has grown from Bitcoin in 2009 to a complicated industry with quick technology and changeable market trends. This article examines recent cryptocurrency innovations, focussing on sustainable cryptocurrencies, central bank digital currencies, decentralised finance, and non-fungible tokens. DeFi systems make financial services more accessible and efficient by enabling peer-to-peer transactions without middlemen. NFTs are revolutionising digital ownership and intellectual property by permitting the trade and price of unique digital assets. International research is investigating CBDCs to improve financial services and monetary policy. Green and sustainable cryptocurrency efforts also address the need to improve consensus mechanisms to lessen blockchain technology’s environmental impact. Privacy enhancements, interoperability frameworks, and Layer 2 scalability solutions are helping the bitcoin ecosystem. Layer 2 solutions like the Lightning Network and Rollups speed up and scale transactions, while Polkadot and Cosmos foster multi-chain ecosystems. Money transactions are safer because to zero-knowledge proofs and other privacy-focused innovations. Despite these advancements, the cryptocurrency business still has to overcome market instability, security concerns, and confusing rules. Strong standards, safety procedures, and strategies for unexpected markets are needed for long-term industry success. Finally, this paper suggests ways investors, corporations, and regulators might capitalise on the bitcoin market’s potential and challenges.

Keywords: Cryptocurrency, Decentralized Finance (DeFi), Non-Fungible Tokens (NFTs), Central Bank Digital Currencies (CBDCs), Sustainable Cryptocurrencies, Layer 2 Solutions, Interoperability, Privacy Enhancements, Blockchain Technology, Market Volatility.

ARTIFICIAL INTELLIGENCE IN COMBATING CYBERCRIME IN INDIA: AN ANALYSIS OF CHALLENGES AND STRATEGIC OPPORTUNITIES

AUTHOR – RANJANA KHANDELWAL* & DR. RANA PARVEEN**

* STUDENT AT SCHOOL OF LAW & JURISPRUDENCE, SHRI VENKATESHWARA UNIVERSITY, GAJRAULA (U.P.), INDIA

** ADJUNCT RESEARCH SUPERVISOR AT SCHOOL OF LAW & JURISPRUDENCE, SHRI VENKATESHWARA UNIVERSITY, GAJRAULA (U.P.), INDIA

BEST CITATION – RANJANA KHANDELWAL & DR. RANA PARVEEN, ARTIFICIAL INTELLIGENCE IN COMBATING CYBERCRIME IN INDIA: AN ANALYSIS OF CHALLENGES AND STRATEGIC OPPORTUNITIES, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (7) OF 2025, PG. 71-75, APIS – 3920 – 0001 & ISSN – 2583-2344

ABSTRACT

The rapid digitization of India’s economy has led to a significant rise in cybercrimes, posing serious threats to individuals, businesses, and national security. As traditional cybersecurity measures struggle to keep pace with evolving threats, Artificial Intelligence (AI) emerges as a transformative tool to enhance cyber defense mechanisms. This paper explores the role of AI in combating cybercrime in India, focusing on its applications in threat detection, predictive analytics, and automated response systems. It also examines the challenges associated with AI adoption, including ethical concerns, data privacy issues, regulatory gaps, and the need for skilled professionals. Furthermore, the study highlights opportunities for strengthening India’s cybersecurity framework through AI-driven innovations, public-private partnerships, and policy reforms. By addressing these challenges and leveraging AI effectively, India can significantly enhance its cyber resilience and safeguard its digital infrastructure.

Keywords: Artificial Intelligence, Cybercrime, Cybersecurity, Data Privacy.

UNDERSTANDING THE LEGAL FRAMEWORK FOR FRANCHISING IN INDIA

AUTHOR – ROHANASRI.K* & MARUTHAVIJAYAN**

* STUDENT AT SCHOOL OF EXCELLENCE  IN LAW, TAMILNADU DR.AMBEDKAR LAW UNIVERSITY.

** ASSISTANT PROFESSOR AT SCHOOL OF EXCELLENCE IN LAW, TAMILNADU DR.AMBEDKAR LAW UNIVERSITY

BEST CITATION – ROHANASRI.K* & MARUTHAVIJAYAN, UNDERSTANDING THE LEGAL FRAMEWORK FOR FRANCHISING IN INDIA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (7) OF 2025, PG. 66-70, APIS – 3920 – 0001 & ISSN – 2583-2344

Abstract :

Franchising in India functions within a broad legal framework, as there is no specific law dedicated solely to franchising. Franchise agreements are primarily governed by the Indian Contract Act, 1872, which requires clear terms on the rights and responsibilities of both parties. Intellectual property rights are safeguarded through the Trade Marks Act, 1999 and the Copyright Act, 1957. The Competition Act, 2002 ensures that franchise agreements do not restrict competition, while the Consumer Protection Act, 2019 holds businesses accountable for service standards. Franchise fees and royalties are subject to GST, and foreign franchisors must comply with FEMA regulations regarding royalty payments. In the absence of a dedicated franchising law, judicial rulings and industry practices influence franchise operations. Given the sector’s rapid growth, there is a need for more specific regulations to ensure sustainable and compliant franchise models.

Key words ; Franchising, FEMA, Rapid growth, GST, Ensure sustainable

INDIA TOWARDS ACHIEVING SUSTAINABLE DEVELOPMENTAL GOALS

AUTHOR –KAVIYARASU K* & DR. S. MARUTHAVIJAYAN**

* STUDENT AT SCHOOL OF EXCELLENCE IN LAW(TNDALU)

** ASSISTANT PROFESSOR, SOEL, TNDALU

BEST CITATION – KAVIYARASU K & DR. S. MARUTHAVIJAYAN, INDIATOWARDS ACHIEVING SUSTAINABLE DEVELOPMENTAL GOALS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (7) OF 2025, PG. 56-65, APIS – 3920 – 0001 & ISSN – 2583-2344

ABSTRACT

The concept of sustainable development has undergone various developmental phases since its introduction. It is very much clear that we won’t be able to maintain our quality of life or the health of the planet’s ecosystems without acknowledging and limiting the harm we inflict to it every day. This paper mainly aims to make understand what is sustainable developmental goals and why it is so essential for our nation’s growth, it also discusses the challenges faced by India towards the sustainable development goals, this study also discusses some of the most important global problems we are currently facing And the progress implementations of SGDs and it’s success in India and also states the budget allocated for SDGs.

KEYWORDS: SUSTAINABLE DEVELOPMENTAL GOALS – QUALITY OF LIFE – HEALTH – CHALLENGES – GLOBAL PROBLEMS – PROGRESS OF SDGs – BUDGET-

MEDICAL MALPRACTICE IN GOVERNMENT HOSPITALS IN INDIA: BRIDGING THE GAP BETWEEN LEGAL PROTECTIONS AND ACCOUNTABILITY

AUTHOR – VASUNDHRA^* AND SACHIN KUMAR^**

* STUDENT AT LAW COLLEGE DEHRADUN, UTTARANCHAL UNIVERSITY

** ASSISTANT PROFESSOR AT LAW COLLEGE DEHRADUN, UTTARANCHAL UNIVERSITY

BEST CITATION – VASUNDHRA AND SACHIN KUMAR, MEDICAL MALPRACTICE IN GOVERNMENT HOSPITALS IN INDIA: BRIDGING THE GAP BETWEEN LEGAL PROTECTIONS AND ACCOUNTABILITY, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (7) OF 2025, PG. 45-55, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

This study appraises the malady that ails the Indian nation under its governmental hospitals-the cumulative systematic flaws barred by reason of the medical malpractice concept. It has brought up the legal and institutional divide between safeguards for public healthcare providers and liability to patients. These very government hospitals are the ones that uphold the health care system of India, especially for the economically weaker sections of society, and they have been constantly buffeted by challenges of overcrowding, understaffing, crumbling facilities, etc. The problem exists in the laws-in spite of-constitution (and exceptions in law to tort action), the Consumer Protection Act, and various criminal laws-all of which offer avenues for redress but are lethargic in justice owing to procedural bottlenecks with almost clause-like protectionism accorded by Section 218 of the Bharatiya Nagarik Suraksha Sanhita. It provides for prosecution only upon prior sanction of the government for a public servant. Judgment analysis takes landmark cases such as Jacob Mathew v. State of Punjab to reflect the judiciary’s view in placing culpability upon an actor of causing harm and proving an insurmountable evidentiary threshold in those cases. These proceedings are especially debilitating to victims: from statutory immunities through long procedural delays and lack of legal awareness within the community, extending to institutional opacity. They coalesce to provide negligence with protection from scrutiny. The studies propose sweeping reforms with amendments to statutory immunities, broaden the scope for no-fault compensation schemes, make mandatory reporting of adverse events, and undertake infrastructure and mediation mechanisms. This raises other questions regarding the statutory protections and institutional weaknesses that lead to an urgent need for a more balanced legal regime in sustaining patient rights and enabling public healthcare practitioners. Redressing these gaps is a matter that urgently warrants serious consideration if the constitutional promise of the right to health under Article 21 is to be fulfilled.Keywords: Medical negligence, Government hospitals, Public healthcare accountability, Section 218 BNSS, Consumer Protection Act, Article 21, Judicial precedents, Health law reform