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Legal Internship Openings at P SQUARE LEGAL LLP, Hyderabad

Deadline : 31 Oct

Are you a law student looking to gain valuable experience? P SQUARE LEGAL LLP is offering exciting legal internship opportunities in Hyderabad. With positions available in corporate litigation, civil law, criminal law, and family matters, this is your chance to work alongside experienced attorneys and enhance your legal skills.

Position: Legal Interns (2 Positions)
Location: Ayyappa Society, Madhapur, Hyderabad
Duration: 2-6 months
Stipend: ₹3000-4000/month
Holidays: Saturday & Sunday
Type: Part-time, with potential for full-time associate roles

P SQUARE LEGAL LLP is a reputed law firm specializing in various practice areas. Interns will engage in real-world legal work, assisting with case preparation, legal research, and attending court hearings as part of their legal internship experience.

Interns will have the opportunity to:

  • Assist in corporate and civil litigation, including legal research and drafting documents as part of their legal internship.
  • Support criminal law cases, including case law research and court proceedings.
  • Engage in family law matters, such as divorce and custody disputes.

Candidates should:

  • Be pursuing an LL.B. degree.
  • Have strong legal research and drafting skills.
  • Be proficient in legal databases and MS Office.
  • Own a personal laptop and vehicle for travel.

Gain exposure to diverse legal areas and attend court hearings and client meetings. Successful interns may transition to full-time associate roles, with a certificate of completion provided at the end of the legal internship.

Interested candidates should send their CV and cover letter to praful@Psquarelegal.com or via WhatsApp at 9885779544 with the subject line: “Application for Legal Internship – Preferred Practice Area.”
Application Deadline: October 31, 2024.

Don’t miss this opportunity to kickstart your legal career with a legal internship at P SQUARE LEGAL LLP!

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Law Drishti »Legal Stories » Section 6(2)(b) CGST Act bars the initiation of any proceedings on the same subject matter

Section 6(2)(b) CGST Act bars the initiation of any proceedings on the same subject matter

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The Supreme Court held on 14 August 2025 in the case of M/S Armour Security (India) Ltd vs Commissioner, Cgst, Delhi that Section 6(2)(b) CGST Act bars the “initiation of any proceedings” on the “same subject matter”. Justices J.B. Pardiwala and R. Mahadevan upheld the High Court’s decision and laid down guidelines with reference to the definition of “proceedings” within the scope of Section 6(2)(b) of the CGST Act.

The petitioner which is a public limited company registered under the Companies Act, 2013 engaged in security services, received  a Show Cause Notice (SCN) under Section 73 of the CGST Act for the tax period due to non-reconciliation of turnovers and excess claim of Input Tax Credit (ITC). In a search conducted under Section 67(2) of the CGST Act, electronic gadgets/documents were seized. The petitioner challenged the summons, claiming lack of jurisdiction. 

The Court referred to the ratio in G.K. Trading, wherein the High Court of Allahabad interpreted the phrase “subject matter” to mean ‘cause of action’ in relation to the same dispute in a proceeding before a proper officer under the relevant GST enactment. To exemplify upon the scope of issuing show cause notices, the judgement in Gorkha Security Services v. Govt. (NCT of held that the service of a show cause notice is made in order to inform the noticee about the case that has been set up against him, which he has to meet.

The Supreme Court clarified that parallel proceedings  cannot be initiated by another tax administration when one of the tax administrations has already initiated intelligence-based enforcement action. The bar in Section 6(2)(b) of CGST Act applies only to formal proceedings (SCNs), not searches/summons. Authorities must coordinate to avoid taxpayer harassment and while Central/State authorities can independently investigate, only one can issue an SCN for the same subject matter. This case made an important differentiation between investigation and adjudication, where the latter is barred if parallel.

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