Santosh Associate principally raises constitutional questions about the validity of pre-deposit clauses, and the answers the larger bench gives will settle a controversy that has occupied the courts for some years.

The order is worth reading not just as a status update on pending litigation, but as a case study in how doctrinal categories can obscure the actual problem a clause creates.

This article argues that the conduct-based review under the Act may not be able to reach a significant share of the market because the power is substantially structural as it is sustained by the continued exclusion of ATF from the goods and services tax.