The NLS Forum curates pioneering research and current developments in the fields of law, public policy, social sciences and humanities.
Our work bridges academic scholarship, legal practice and
civil society discourse.
We present the University blog and five student journal blogs, where leading scholarship from around the world is edited by our faculty, researchers and students. To submit your work, please refer to the submission guidelines provided for each blog.
Employment Guarantee Defused
April 20, 2026
This piece argues that VB-GRAMG Act shifts power to the Central Government while stripping away meaningful accountability, undermining the original spirit of employment guarantee. By introducing discretionary controls, budget caps, and technological barriers, it risks weakening workers’ ability to claim their rights. The author warns that the rights-based framework under MGNREGA may gradually turn into a controlled, state-driven scheme with diluted guarantees.
The Copyright Play: AI, Section 52, and the Acts of Fair Dealing
March 15, 2026
Written as a five-act drama, this paper analyzes AI training under Section 52. It argues for recognizing tokenization as transformative research. It focuses on training process, that is distinct from generated output, and argues that it is a non-infringing necessity to encourage innovation.
“Click, Upload, Done!” – Has Uploading on the Portal Diluted the Meaning of ‘Service of Notice’?
April 21, 2026
This article critically examines whether mere uploading of notices on the GST portal satisfies the statutory requirement of “service” under Section 169 of the CGST Act, 2017. The High Courts have inconsistently taken different stances, where some of them have interpreted "service" as per the threshold requirement of Section 169 of the CGST Act, 2017, and others have interpreted that it ought to be an "effective communication". The article argues that, read in light of Section 13 of the Information Technology Act, 2000, portal uploads may constitute “technical receipt” on a designated computer resource. However, mere receipt is insufficient in substance. It further argues that even in erstwhile framework, such as Section 37C of the Central Excise Act, 1944, Section 153 of the Customs Act, 1962, and Section 27 of the General Clauses Act, 1897, service has consistently required delivery, receipt, and acknowledgment. It further distinguishes email-based service, which carries a rebuttable presumption of receipt, from passive portal uploads that lack any mechanism of notice or acknowledgment. The article concludes that Section 169 must be interpreted in a manner consistent with principles of natural justice, and that mere portal availability cannot substitute effective communication
Poking the Tiger: The Supreme Court Rewrites India’s Treaty Entitlement Rules
March 11, 2026
The author examines the Supreme Court of India's 2026 decision in Tiger Global and its implications for the interaction between treaty entitlements and India's General Anti-Avoidance Rule. The judgment, it is argued, marks a decisive doctrinal shift from formal treaty compliance to a substance-over-form approach, reframing the 2016 Protocol's grandfathering clause from an inviolable guarantee to a rebuttable presumption subject to anti-avoidance scrutiny. By embedding GAAR principles into treaty interpretation, the Court subordinates legitimate expectations to domestic anti-abuse frameworks, ultimately conditioning treaty benefits on demonstrable commercial substance over mere formal compliance.