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M S Sulthan Legal Associates

M S Sulthan Legal Associates is an Indian law firm with offices in Kozhikode, Kochi and New Delhi. Its advocates write on court rulings, corporate and commercial law, technology and data privacy, intellectual property and property law. These articles are for general information only and are not legal advice.

132 posts

Civil & Property

Is an Unregistered Sale Deed Valid in Kerala? A Legal Action Plan

An unregistered sale deed that has been signed does not transfer legal ownership of the property. Under Indian law, specifically Section 17 of the Registration Act and Section 54 of the Transfer of Property Act, the registration of a sale deed is mandatory to complete the transfer of immovable property worth over 100 rupees.

Taxation & Customs

Supreme Court Quashes Tata Steel's ₹1,781-Crore GST Notice: Why "Foundational Facts" Now Decide Every Section 74 Case

On August 25, 2026, a Supreme Court bench of Justices J.B. Pardiwala and K. Vinod Chandran quashed a GST show-cause notice and demand order against Tata Steel worth roughly Rs. 1,781 crore in tax and penalty. The ruling, in M/s Tata Steel Limited v. Union of India (2026 INSC 920; 2026 LiveLaw (SC) 862), holds that tax authorities cannot invoke the extended five-year limitation period under Section 74 of the CGST Act merely by reciting words like "fraud" or "suppression" — the notice must set out specific, foundational facts. For any GST-registered business that has faced, or could face, an extended-limitation notice, this is a ruling worth understanding closely.

Civil & Property

Kerala's 'Land Reforms 2.0': What It Means for Plantation Land and Buyers of Estate Property

For decades, plantation land in Kerala has occupied a peculiar legal space. Under Section 81 of the Kerala Land Reforms Act, 1963, plantations growing tea, coffee, rubber, cardamom, and cocoa are exempt from the ceiling limits that otherwise cap how much land a family can hold. That exemption was designed to protect the economic viability of the plantation sector, but it comes with strings attached, and those strings are now the subject of renewed government attention and strict judicial scrutiny.

Corporate & Commercial

Navigating Franchise Agreements: A Legal Checklist to Prevent Business Disputes

Entering into a franchise arrangement can be a highly lucrative commercial venture, but the foundation of this relationship rests entirely on the legal framework of the franchise agreement. In India, there is no specific franchise law; instead, these agreements are governed by the Indian Contract Act of 1872, alongside intellectual property regulations and the Competition Act of 2002. Without a meticulously drafted contract, ambiguities can rapidly escalate into costly litigation.

Startups & Venture Capital

The 2026 Startup Compliance Reset: DPIIT Redefinitions, Deep Tech, and the CCFS Lifeline

The regulatory environment for Indian startups has witnessed its most significant structural shift since the inception of the Startup India initiative. In 2026, founders must move away from the "move fast and break things" mentality and focus heavily on governance. With a transformative new DPIIT notification completely redefining eligibility thresholds, the introduction of a highly anticipated "Deep Tech" category, and a strict compliance amnesty scheme issued by the Ministry of Corporate Affairs (MCA), the rules of the game have fundamentally changed.

Corporate & Commercial

Comprehensive Compliance Guide for Registered Societies in Kerala (Updated 2025 Act)

Operating a registered society or non-governmental organization requires strict adherence to multiple layers of statutory laws. Failing to comply with governance mandates, state-level filings, or central tax requirements can result in heavy penalties, loss of tax-exempt status, or the cancellation of FCRA registration. This guide details the essential compliance timeline for societies operating in Kerala, updated to reflect the critical changes introduced by The Kerala Societies Registration Act, 2025.