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Hoarding and Black Marketing of COVID Vaccine and Live Saving Drugs

Today’s topic is one of the most trending and important topics over 2 years – Hoarding and Black Marketing of COVID Vaccine and Live Saving Drugs. Mohsin khan is an Alumnus of Faculty of law, Jamia Millia Islamia. He has a keen Interest in Tax Law. #TuneIn as Mohsin explains the Issue of GST on Vaccines and Covid Drugs/ life-saving drugs.

Lifesaving drugs includes vaccine and other important drugs that may become important depending on their need during an outbreak of disease or virus such as COVID. The supply of life saving drugs is taxable under Section 7 of the CGST Act 2017.

He highlights the recent GST council meetings held and the contentions raised in the PIL on the said issue. #Tune in to watch the video on the Hoarding of essential commodities, remedies and prosecution by Mohsin Khan, Alumni of Faculty of law, Jamia Millia Islamia. Watch Mohsin explain the Issue of GST on Vaccines and Covid Drugs/life-saving drugs. During the second wave of the pandemic, the need for proper regulation of COVID-related drugs and vaccines was highlighted.

Lifesaving drugs include vaccines and other important drugs that may become important, depending on their needs during an outbreak of diseases or viruses such as COVID. The supply of these lifesaving drugs is taxable under Section 7 of the CGST Act 2017. He also highlighted the GST council meetings, decisions on these essential commodities and the contentions raised in the PIL on this issue.

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Hoarding of Essential Commodities – Remedies and Prosecution

#Tune in to watch the video on Hoarding of essential commodities, remedies and prosecution by Vareesha Irfan, 4th year law student at Faculty of Law, Jamia Millia Islamia.

She explains the concept of prevention of hoarding of essential commodities in the light of Essential Commodities Act and Prevention of Blackmarketing and Maintenance of Supply of Essential Commodities Act.

She highlights the essential provisions of these laws in relation to the penalty for hoarding of essential commodities in India and the relevant guidelines and safeguards for preventive detention in such cases. She also takes us through the judgement of the Supreme Court with respect to the CoVID-19 drugs being the essential commodities in the wake of the Pandemic.

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Alternatives to traditional M&A deal-making| LawWiser

LawWiser’s interesting conversation on ‘Alternatives to traditional M&A deal-making’ with Neela Badami, Partner, Samvad Partners. There have been significant changes in the M&A deal-making and companies are exploring the non-traditional methods for deal-making.

M&A alternatives include partnerships, strategic alliances, joint ventures or SPACs. These alternatives can be effective to create new growth opportunities and also assist in navigating through impacts of the pandemic. Watch this video, to know

– What are the different alternatives to traditional M&A deal making

– Why are the alternatives preferred and what are the opportunities and benefits of choosing these alternatives

– What are the challenges and issues faced

– How has the pandemic affected the M&A deal making and how is the future for the alternatives

#Tuneinnow to get more details on the GST council meeting. To get featured in more such conversations, write us on [email protected]


New CSR Regime – Recent Amendment to the Companies Act

#Tune into LawWiser #Uspecial, as Mohd Ayan, third-year law student at Faculty of Law, Jamia Millia Islamia, explains the New CSR regime (recent amendment to section 135 of the Companies Act).

The Companies Amendment Acts of 2019 and 2020 resulted in major changes in the CSR provision.  Amendments have been made in section 135 of the Companies Act, 2013. To provide for the notified changes, the Ministry of Corporate Affairs (MCA) had released the Draft Companies (Corporate Social Responsibility Policy) Amendment Rules in March 2020 (“Draft Rules”) inviting public comments. Recently, on 22nd January 2021, the MCA finally issued the Companies (Corporate Social Responsibility Policy) Amendment Rules (“New Rules”) giving effect to the changes introduced in CSR by the Companies Amendment Acts of 2019 and 2020.

The above CSR amendments propose to provide ease of compliance to companies and on the other hand they also seek to penalise companies and their officers for non-compliance with CSR provisions.

He has explained various aspects of the new CSR regime. That includes the list of activities which are not covered under CSR. He further explains the obligations of the board under CSR and highlights prominent cases that have emphasized the importance of CSR towards developing the nation.

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Top 45th GST Council Meeting Updates | Harsh Shah | LawWiser #Shorts

#Watchnow LawWiserShorts on Top GST Council Updates by Harsh Shah, Partner, Economic Law Practice (ELP).

The 45th GST Council Meeting chaired by Finance Minister Nirmala Sitharaman was the first in-person meeting of the GST Council in nearly two years. Every GST council meeting creates buzz, as many sectors and industries are looking at revisions in GST rates and other reliefs in the process.

Some of the top updates included an increase in GST rates on ores and concentrates of metals such as iron, copper, aluminium and zinc, which has increased from 5 per cent to 18 per cent and those on specified renewable energy devices and parts from 5 per cent to 12 per cent. While the increased rate may result in higher GST, since most of these products are essentially used for taxable supplies and B2B transactions, the increase in rate may be a pass through as it will be available as a credit in the supply chain.

The increase in rate may take care of the potential inverted duty structure, in some cases where the GST on the procurement side (for instance, GST rate (18%) being higher on mining) was higher than the GST on the final product (5%). In the 45th GST Council Meeting, the GST rate cuts on Covid essential items have also been extended until 31 December.

There was also a clarification for payment of interest in the case of ineligible input tax credit. It is clarified that interest may be levied only if ineligible tax credits have been availed and utilised, and not merely availed. Another relief for exporters, as clarified that where an actual amount of export duty is to be paid, restriction from claiming a refund will arise. Where there is no actual export duty to be paid, the exporters can claim a refund.

#Tuneinnow to get more details on the GST council meeting. To get featured in more such conversations, write us on [email protected]


Taxation Laws Amendment Bill 2021 – Explainer

#Watchnow our new #Explainer on the Taxation Laws (Amendment) Bill, 2021, Part 1 by Abhishek Saxena, Co-Founding Partner, Phoenix Legal.

The bill was passed by the Parliament in the recently concluded Monsoon Session. It has done away with the contentious retrospective tax demand provisions. This bill also addresses the inconsistencies with the taxation laws, especially with the tax demands. To bring clarity around the taxations laws, it was crucial to bring this amendment. These amendments will also ease investors apprehensions about investing in India.

India’s dispute with Vodafone and Cairn Energy for tax demands also highlighted the issue of retrospective taxation in India. This bill amends the Income Tax Act, 1961, and provides that no tax demand shall be raised in future on basis of these retrospective amendments. These demands were for any indirect transfer of Indian assets if the transaction was undertaken before May 28, 2012.

#Tuneinnow to watch Part 1 of the #Explainers by Lawwiser where Abhishek takes us through – the provisions of the taxation laws that this Bill seeks to amend – amendment to Section 9 of the Finance Act, 2021 in the aftermath of the Vodafone judgment – actions taken by the authorities after the enactment – how was the move of the authorities received by Vodafone – Cairn Group-India dispute

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PLI (Production Linked Incentive) Scheme – Textile Industry

Production Linked Incentive is also commonly known as PLI scheme. This PLI scheme offers incentives on incremental sales from items produced in India over the base year. Apart from scaling up local production, the scheme also seeks to curb cheaper imports and reduce import bills.

#Watch LawWiser Shorts, where Mukund P Unny, Advocate, Supreme Court of India, shares his quick take on the PLI scheme for the textile industry.

The PLI scheme for textile has been given cabinet clearance and this scheme is slated to improve business in the textile industry in a big way. Interestingly, the purport of the scheme is limited to just man-made fibres, apparel.

He shares that the total budgeted outlay is around 10,000 crore and the government has designed the scheme to try and ensure that there is a recovery in textile production in India. The scheme seeks to help those industries that invest in the production of 64 select products.

The scheme is for two types of investments. One- there should be a minimum of ₹300 crore investment in plant, machinery, equipment. That investment must translate into a minimum turnover of ₹600 crores once it commences operation. Second, there should be a minimum investment of ₹100 crores, and eventually, this company should achieve a minimum turnover of ₹200 crores.

Thus, the incentive is based on a combination of investment and turnover. The incentives will be paid for five years after the first year of post-investment operation. The textile industry is human resource-oriented in great deal, and it will be in job creation in this segment.

Watch this to know more on #PLIscheme for #textileindustry in India. To get featured in more such conversations, write us on [email protected]


Right To Be Forgotten (RTBF) | Quick bites| LawWiser

The world has become digital and the background of any person can now be easily accessed on the internet with no assurance of such data being authentic. The Right to be forgotten is the right to have personal information available publicly of a person removed from the internet, websites, databases, or any other public platform so that search engines cannot find them. It is an inherent aspect of the Right to privacy and the right to life.

It has been recognized as a statutory right in the European Union under General data protection regulation. But in India, no specific laws and regulations are surrounding it. Personal Data protection bill, 2019, recognizes right to be forgotten. Section 20 of the PDP bill says that the person who generates the data or to whom the information pertains can rightfully ask to restrict or prevent the continuing disclosure of their personal data.

The Central government is also in the process of finalizing the data protection bill which is expected to effectively protect the privacy of individuals. There are some issues with RTBF like- Right to be forgotten sometimes may conflict with the right to information and it can affect freedom of press. But it is not an undeniable fact that the time has come to properly acknowledge this right while balancing the issues related to it.

Recently, there has been an increase in the number of RTBF applications before the courts which highlights the essential need for the parliament to enact a proper statute and mechanism governing RTBF in the country.

In this video, Avani Shukla of LawWiser explains what ‘Right to be forgotten’ means and takes us through important judgments on this law. She also talks about important laws covering the right to be forgotten, issues related to this right, and the need for proper mechanisms surrounding it in our country.

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Distressed M&A (Mergers and Acquisitions)

Watch our new Lawwiser video on ‘Distressed Mergers and Acquisitions’ with our host Lavanya Behl #inconversation with Jayesh H, Founding Partner, Juris Corp.

Distressed acquisitions have always been part of the M&A arena in India. Such acquisitions require lot of research, due diligence and proper procedures to be followed. By 2018, distressed acquisitions accounted for around 12% of overall M&A activity and with the introduction of IBC (Insolvency and Bankruptcy Code), it has only increased. It is considered that the IBC regime has not only aided the M&A sector but also provided procedures with timelines for effective distressed Merger and acquisition transactions.

Watch this video where our guest speaker discusses some important aspects including –

  • The role played by IBC in distress acquisition,
  • The CIRP process to settle such acquisitions,
  • Opportunities for investors and
  • The impact of pandemic on these acquisition.

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Sedition Law (Section 124A-IPC) – Overview


The Sedition law in India is considerable for those who oppose the government or any political party.

This law prohibits people from participating in any action which the government may conduct against their will.

Reason for Being Careful

With the sedition law in India.

People are unexpectable to do any activity that-

-Violates the Constitution of India or the Basic Principles of State Policy.

Any individual who refuses to follow these principles and laws falls under the sedition laws of India.

There are many reasons as to why one should be careful about the laws of Sedition.

India has been fighting international terrorism ever since the country gained independence from the British.

The people have always been worried about their country’s security, so they have given a lot of importance to this law, i.e. sedition law.

According to the sedition laws, anyone can invite worry for any activities that oppose the government policy.

The prominent role that the police department plays is monitoring all the organizations working against the government’s interests.

The Concern

The main reason why the people are bother able about the sedition law is because –

-They feel that the state is suppressing their rights.

The implementation of the anti-terrorism act has stopped most of the terrorist activities happening in the country.

All the laws related to the country’s constitution and the functioning of the government are under attack by the opposition.

The prime minister of India has been threatenable by the opposition for trying to implement the anti-terrorism act.

They have also filed numerous cases against the government on various counts. Due to all these things, the government is taking preventive measures to implement the anti-terrorism act properly.

There is hardly any communication between the centre and the states. When the central government says that it will take care of a state, the state government immediately objects.

It leads to a deadlock in the system, and the government has started fearing for their safety.

The government is also tensed of the misuse of police power by the bureaucracy.

All the problems that have been mentionable above have made the government very nervous, and this is one reason why they are implementing the Sedition law in India with great caution.


The Sedition law in India is also known as the Indian anti-federalism act.

The British government many years back realized it, but it was never implementable.

Under Section 124A of IPC, the offence of Sedition is committed when any person by words or otherwise brings or attempts to bring into hatred or contempt, or excites or attempts to excite disaffection towards the government regulated by law.

It was comprehendible in the constitution when the central government realized that the Hindu religion and the Government of India were under threat from fundamentalism.

There have been some judgments related to the sedition law, which many people still read.

The Supreme Court passed one such judgment in 1996, in which the Supreme Court quoted, “Sedition can only be practicable in rarest of rare cases when the security and integrity of the nation are under threat.

The Supreme Court even dismissed the PIL filed by Faruq Abdulla when he talked about the restoration of article 370.

The main goal of government

The main goal of the Indian government is to increase the literacy rate and maintain the economic growth level so that the national integrity of the country remains unharmed by any acts which violate peace and harmony within the country.

With this view in mind, the government has banned all books that do not fall in the purview of this act.

According to the news reports, many private schools in India are violating the Sedition law in India.

As they have been primarily comprisable in the protests of CAA, NRC etc.

There are various other laws, which have been comprehendable in the constitution to protect the citizens from all forms of injustice.

According to the news reports, thousands of crimes are committable based on religion.

Earlier in 2021, the riots broke out in eastern cities like Kolkata, Mumbai and New Delhi. It was mainly Muslims who rioted, but now the situation has changed. The Central and Southern states have been overblown by the riots comprising of Sedition.

They have seen communal tension spreading like wildfire.

It has forced the Indian government to declare state of emergency in all the cities and towns and has included Sedition in illicit activities.


As the government is conscious and careful regarding the integrity and peace of the nation.

The Supreme Court must be very aware concerning their decision on the acts of Sedition and take specific measures

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