Swikruti Mohanty, Author at Daksh https://www.dakshindia.org/author/swikruti/ Thu, 30 Jul 2026 06:07:14 +0000 en-IN hourly 1 https://wordpress.org/?v=6.4.4 https://www.dakshindia.org/wp-content/uploads/2025/03/cropped-daksh-logo-32x32.png Swikruti Mohanty, Author at Daksh https://www.dakshindia.org/author/swikruti/ 32 32 Non-Disclosure of data in digital court system : Does tech make it easier to hide information? https://www.dakshindia.org/non-disclosure-of-data-in-digital-court-system-does-tech-make-it-easier-to-hide-information/ Thu, 30 Jul 2026 05:59:08 +0000 https://www.dakshindia.org/?p=41161 The digitisation of courts is often associated with increased procedural transparency and improved access to information.

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]]> Crisis-Driven or Systemic? Decoding Enforcement Patterns at NFRA https://www.dakshindia.org/crisis-driven-or-systemic-decoding-enforcement-patterns-at-nfra/ Thu, 30 Jul 2026 05:14:53 +0000 https://www.dakshindia.org/?p=41137 The National Financial Reporting Authority was established in 2018 as a direct response to the Punjab National Bank Scam, to strengthen audit accountability and enhance investor confidence.

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]]> NFRA’s Proceeding Pause: A Pragmatic Restraint or Regulatory Retreat https://www.dakshindia.org/nfras-proceeding-pause-a-pragmatic-restraint-or-regulatory-retreat/ Thu, 30 Jul 2026 05:08:53 +0000 https://www.dakshindia.org/?p=41127 The National Financial Reporting Authority (NFRA) has recently decided to voluntarily pause its disciplinary proceedings while awaiting the Supreme Court’s verdict on the enforceability of its orders.

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]]> From Directive to Practice: Assessing the Supreme Court’s Hybrid Hearing Mandate and its Implementation Gaps across Indian Courts and Tribunals https://www.dakshindia.org/from-directive-to-practice-assessing-the-supreme-courts-hybrid-hearing-mandate-and-its-implementation-gaps-across-indian-courts-and-tribunals/ Wed, 03 Jun 2026 05:07:34 +0000 https://www.dakshindia.org/?p=40601 The Supreme Court of India issued a mandate in October 2023 directing all High Courts and Tribunals to facilitate hybrid hearings to ensure access to justice. The apex court ordered all state governments to provide the necessary funds, and high courts and tribunals to offer free Wi-Fi and adequate internet bandwidth within their premises for all users.

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]]> AI in Audit Oversight: Advancing in Detection, Lagging in Governance https://www.dakshindia.org/ai-in-audit-oversight-advancing-in-detection-lagging-in-governance/ Tue, 02 Jun 2026 13:24:10 +0000 https://www.dakshindia.org/?p=40587 Abstract: India AI’s recent challenge for the use of Artificial Intelligence (AI) for the audit ecosystem reflects an emerging regulatory interest in the potential use of AI tools to strengthen the National Financial Reporting Authority’s (NFRA) supervisory and enforcement capabilities.

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]]> The silent gatekeeper: How AI is quietly reshaping filing, scrutiny, and listing in Indian Courts https://www.dakshindia.org/the-silent-gatekeeper/ Wed, 28 Jan 2026 09:24:44 +0000 https://www.dakshindia.org/?p=36683 Most debates on the deployment of artificial-intelligence (AI) in Indian courts these days focus on the visible and attention-grabbing concerns like hallucinated case law, presence of deepfakes in evidentiary records

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