RGNUL Financial & Mercantile Law Review

This post is authored by Moksha Pancholi, fourth-year B.B.A. LL.B student at OP Jindal Global University. Introduction The Corporate Laws (Amendment) Bill, 2026 proposes a new section 57A in the Limited Liability Partnership Act, 2008, accompanied by a new Fifth Schedule. The provision allows a “specified trust” the one constituted under the Indian Trusts Act, 1882 (or any Central or State enactment) and registered with SEBI or the IFSCA to convert into a limited liability pa

This post is authored by Saksham Sharma, a 4th-year student at Gujarat National Law University INTRODUCTION From the 22nd of September, 2025, India's GST regime brings one large change: all sweetened soft drinks (sweetened, carbonated, caffeinated, tasty non-alcoholic drinks, etc.) will receive a 40% tax, placing them in the same tax bracket as tobacco and cigarettes. At the heart of the outrage is the reality that a lot of sweets, bakery items, cakes, and other solid foods h

This post is authored by Abhishek Iyer, a fourth-year student of B.A. LL.B (Hons.) at the Gujarat National Law University, Gandhinagar....