Legal Interns at Judicious Consultants | Indirect Taxation, Customs & GST Internship – New Delhi (Oct 2025)

Organization Overview

Judicious Consultants is a boutique law firm based in New Delhi, specializing in Indirect Taxation, Customs, and GST. The firm was founded by Dr. B.L. Garg, an Ex-Departmental Officer and Ex-Joint Commissioner of Customs, who has decades of expertise in taxation, litigation, and policy formulation. His extensive contributions to the drafting of Union Budgets (2006–2008) highlight the firm’s deep understanding of taxation and its evolving role in India’s economy.

The firm is widely recognized for its excellence in advisory and litigation matters relating to customs, excise, and GST laws, making it an excellent platform for aspiring law students who wish to build their careers in taxation, commercial litigation, and regulatory advisory.


Location / Mode

  • New Delhi (On-site Internship)
  • Office Address: C3A/30A, Ground Floor, Opposite Janak Cinema Complex, Pankha Road, Janakpuri, New Delhi – 110058

This internship is on-site only, giving students the rare opportunity to observe real-time courtroom proceedings and client interactions while working closely with experienced professionals.


Position / Vacancies

  • Position: Legal Intern – Indirect Taxation, Customs & GST
  • Vacancies: 2
  • Duration: 1 Month (October 2025)

This short-term but intensive internship is structured to maximize practical exposure to litigation, drafting, and taxation advisory work.


Eligibility Criteria

  • Open to B.A. LL.B or LL.B students from recognized law schools.
  • Freshers are welcome, making it ideal for students who are looking for their first professional legal experience.
  • Candidates with an interest in taxation law, indirect tax, GST, and customs matters will find this internship especially beneficial.

Key Responsibilities & Learning Opportunities

Interns at Judicious Consultants will gain hands-on exposure to core taxation law practice. Key areas of learning include:

  1. Live Case Exposure
    • Work on real cases under professional supervision.
    • Understand how taxation disputes are handled from filing to resolution.
  2. Courtroom Learning
    • Opportunity to observe CESTAT (Customs, Excise & Service Tax Appellate Tribunal) proceedings.
    • Learn how experienced advocates argue complex tax cases before appellate forums.
  3. Drafting Skills
    • Draft appeals, replies, written submissions, and client communications.
    • Develop drafting expertise that is crucial for future litigation and advisory practice.
  4. Research Training
    • Conduct legal research on case laws, notifications, and circulars.
    • Gain proficiency in interpreting taxation statutes and precedents.

This structured learning makes the internship a unique opportunity for law students to explore the niche field of indirect taxation and litigation.


Stipend / Perks

  • Stipend: Unpaid
  • Conversion Opportunity: Exceptional performers may be offered a paid internship or long-term association with the firm.
  • Perks:
    • Certificate of Internship on successful completion
    • First-hand courtroom and tribunal experience
    • Mentorship under a highly experienced legal professional

Why Choose This Internship?

Many law students focus primarily on civil or criminal litigation, but taxation law offers a highly specialized and lucrative career path. By interning with Judicious Consultants, you will:

  • Get specialized exposure in indirect taxation, customs, and GST.
  • Work under the direct mentorship of Dr. B.L. Garg, whose background in customs and taxation makes this a rare learning experience.
  • Develop practical skills in litigation, drafting, and legal research.
  • Enhance your career prospects in corporate law firms, tax consultancy, and litigation practice.

This internship is particularly valuable for students considering careers in:

  • Taxation litigation firms
  • Corporate law firms (tax and compliance teams)
  • Consultancy firms (GST and Indirect Tax divisions)
  • Independent litigation practice

Application Process

Interested candidates can apply by sending their CVs to:

hr.judiciousconsultants@gmail.com

Subject Line: Application for Internship: Oct 2025

Judicious Consultants is a boutique law firm based in New Delhi, specializing in Indirect Taxation, Customs, and GST. The firm was founded by Dr. B.L. Garg, an Ex-Departmental Officer and Ex-Joint Commissioner of Customs, who has decades of expertise in taxation, litigation, and policy formulation. His extensive contributions to the drafting of Union Budgets (2006–2008) highlight the firm’s deep understanding of taxation and its evolving role in India’s economy.

The firm is widely recognized for its excellence in advisory and litigation matters relating to customs, excise, and GST laws, making it an excellent platform for aspiring law students who wish to build their careers in taxation, commercial litigation, and regulatory advisory.


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Marriage Laws in India: Legal Rules, Ceremonies and Registration Explained

How Marriage is Defined Under Indian Law

Marriage is an important event in Indian society, not just personally but also legally. It gives rise to many legal rights and duties. In India, different religious communities follow their own personal laws for marriage. At the same time, the Constitution guarantees all adults the right to marry a person of their choice.

In this article, we will explain what makes a marriage legally valid in India, what ceremonies are required, how registration works, and what happens if the legal conditions are not followed.

The Legal Meaning of Marriage

Marriage is treated differently under different Indian laws. For example:

  • Hindu law treats marriage as a sacred, lifelong bond.
  • Muslim law considers marriage a civil contract.
  • Christian and Parsi laws follow a combination of religious and statutory procedures.
  • The Special Marriage Act, 1954 allows marriage without religious ceremonies, especially useful for interfaith couples.

Though different in form, all laws require some basic conditions to be fulfilled for a marriage to be valid.

Basic Conditions for a Valid Marriage

No matter which law applies, these are the most commonly required conditions:

  1. Age:
    • Under most laws, the minimum age is 21 for the groom and 18 for the bride.
  2. Mental capacity:
    • Both parties should be capable of giving free and full consent. They must not be suffering from serious mental disorders at the time of marriage.
  3. No existing marriage:
    • Most laws require that neither person should be already married unless the previous spouse has died or the earlier marriage is legally dissolved.
  4. Not closely related:
    • Under Hindu and Special Marriage laws, parties cannot be within the prohibited degrees of relationship unless custom allows. For Muslims, the rules depend on sect and school of thought.
  5. Free consent:
    • A marriage done through force, fraud or misunderstanding of identity can be declared voidable.
  6. Custom or ceremony:
    • The form of the ceremony depends on the personal law of the parties. For example, saptapadi is important in Hindu ceremonies, while Muslim marriages focus on offer, acceptance and witnesses.

Ceremonies under Different Laws

Hindu Marriage Act, 1955

A Hindu marriage must include a proper religious ceremony. There is no single fixed form, but the ceremony should be according to the customs of at least one party. Most commonly, the bride and groom take seven steps (saptapadi) around a sacred fire. If this is done, the marriage is legally complete.

The courts have held that even symbolic forms of this ceremony — such as walking around incense sticks — may be accepted if both parties intended to marry each other and followed the process publicly .

Muslim Law

Under Muslim law, marriage is known as Nikah and is a civil contract. The conditions are:

  • There must be a proposal (ijab) and acceptance (qubool) in the same sitting.
  • It must take place before two adult male witnesses or one male and two female witnesses.
  • Both parties must consent freely.
  • The husband agrees to pay mehr (a gift or payment) to the wife.

There is no religious ritual or priest required. However, customary practices like nikahnama (written contract) are often followed.

Christian Marriage Act, 1872

Christian marriages must be performed by a licensed minister or in the presence of a Marriage Registrar. The couple must declare that they accept each other as husband and wife. Two witnesses must be present. The ceremony must take place between 6 AM and 7 PM, unless special permission is given.

Parsi Marriage and Divorce Act, 1936

A valid Parsi marriage must be conducted by a Parsi priest in the presence of two Parsi witnesses. The Ashirvad ceremony, which includes prayers and blessings, is essential. Both parties must declare that they accept each other.

Special Marriage Act, 1954

This Act allows people from different religions or those who do not wish to marry under religious laws to marry. The process includes:

  • Giving notice to the Marriage Officer.
  • Waiting for 30 days (objection period).
  • Declaring the marriage in front of the officer and three witnesses.
  • Getting the marriage registered, which is mandatory.

No religious ceremony is required.

What if Legal Requirements Are Ignored?

If the required conditions are not followed, the marriage may be:

  • Void:
    • Automatically invalid. For example, bigamous marriages or those within prohibited relationships.
  • Voidable:
    • Valid unless challenged. Examples include marriages under duress, fraud or mental incapacity.
  • Irregular (in Muslim law):
    • Lacking certain formalities like witnesses, but can be corrected by fulfilling missing conditions.

Example: A Hindu man marrying a Christian woman through Hindu rituals, without the woman converting, may not result in a valid marriage unless the requirements of conversion or legal ceremony are fulfilled .

Is Marriage Registration Necessary?

Under the Hindu Marriage Act and Muslim law, registration is not compulsory but strongly advised. It acts as legal proof in case of divorce, inheritance, or maintenance claims.

The Supreme Court of India has urged all states to make registration mandatory for all marriages, regardless of religion, to ensure clarity and reduce fraud .

Under the Special Marriage Act, registration is mandatory, as it is part of the marriage process itself.

Are Live-In Relationships Recognised?

Live-in relationships are not considered marriages, but Indian courts have offered some protection:

  • If a couple lives together for a long time like husband and wife, their relationship may be recognised under laws like the Protection of Women from Domestic Violence Act, 2005.
  • However, socially, such relationships are still not widely accepted, especially in smaller towns and rural areas .

Conclusion

Understanding the legal rules of marriage helps individuals avoid future complications. Whether you’re getting married under religious law or a civil one, always check:

  • Whether you meet the age and mental capacity requirements
  • If the proper ceremonies or legal steps are followed
  • Whether registration is needed
  • That both parties consent freely

Marriage is not just a social union — it creates legal consequences that affect your entire life. Taking care to fulfil all legal conditions ensures that your marriage stands firm not just emotionally, but also under the law.


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