{"id":16691,"date":"2026-03-07T07:00:05","date_gmt":"2026-03-07T07:00:05","guid":{"rendered":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/?p=16691"},"modified":"2026-03-07T07:05:20","modified_gmt":"2026-03-07T07:05:20","slug":"a-study-of-misuse-of-gst-provision-to-fasten-civil-liability","status":"publish","type":"post","link":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/a-study-of-misuse-of-gst-provision-to-fasten-civil-liability\/","title":{"rendered":"A Study Of Misuse Of GST Provision To Fasten Civil Liability"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\" id=\"introduction\"><span class=\"ez-toc-section\" id=\"Introduction\"><\/span>Introduction<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The introduction of the Central Goods and Services Tax Act, 2017 and its implementing rules modernised India\u2019s indirect tax regime to match the pace and complexity of contemporary commerce. Alongside legitimate compliance mechanisms, however, certain administrative presumptions embedded in the GST framework have produced unintended consequences in private disputes.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #0c0c0c;color:#0c0c0c\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #0c0c0c;color:#0c0c0c\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/a-study-of-misuse-of-gst-provision-to-fasten-civil-liability\/#Introduction\" >Introduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/a-study-of-misuse-of-gst-provision-to-fasten-civil-liability\/#Statutory_Framework\" >Statutory Framework<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/a-study-of-misuse-of-gst-provision-to-fasten-civil-liability\/#Key_Statutory_Provisions\" >Key Statutory Provisions<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/a-study-of-misuse-of-gst-provision-to-fasten-civil-liability\/#Practical_Misuse_And_Risks\" >Practical Misuse And Risks<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/a-study-of-misuse-of-gst-provision-to-fasten-civil-liability\/#Typical_Modus_Operandi\" >Typical Modus Operandi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/a-study-of-misuse-of-gst-provision-to-fasten-civil-liability\/#Associated_Risks\" >Associated Risks<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/a-study-of-misuse-of-gst-provision-to-fasten-civil-liability\/#Judicial_Clarification\" >Judicial Clarification<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/a-study-of-misuse-of-gst-provision-to-fasten-civil-liability\/#Key_Points_From_The_Judgment\" >Key Points From The Judgment<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/a-study-of-misuse-of-gst-provision-to-fasten-civil-liability\/#Key_Points_For_Parties_And_Practitioners\" >Key Points For Parties And Practitioners<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/a-study-of-misuse-of-gst-provision-to-fasten-civil-liability\/#For_Claimants\" >For Claimants<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/a-study-of-misuse-of-gst-provision-to-fasten-civil-liability\/#For_Defendants\" >For Defendants<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/a-study-of-misuse-of-gst-provision-to-fasten-civil-liability\/#For_Legal_And_Tax_Practitioners\" >For Legal And Tax Practitioners<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/a-study-of-misuse-of-gst-provision-to-fasten-civil-liability\/#Checklist_For_Evidence_In_Civil_Claims_Based_On_Invoices\" >Checklist For Evidence In Civil Claims Based On Invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/a-study-of-misuse-of-gst-provision-to-fasten-civil-liability\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n\n<p>One such provision\u2014Rule 138(12) of the CGST Rules, 2017\u2014creates a statutory presumption that an e-way bill is accepted if the recipient does not communicate rejection within seventy-two hours of the details being made available on the GST portal. While this presumption serves an administrative purpose, its misuse has raised serious concerns about the conflation of tax administration with civil liability.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"statutory-framework\"><span class=\"ez-toc-section\" id=\"Statutory_Framework\"><\/span>Statutory Framework<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Rule 138(11)\u2013 (12) of the CGST Rules requires that details of an e-way bill be made available on the common portal to the supplier or recipient, who must then communicate acceptance or rejection of the consignment. Rule 138(12) states that if no communication is received within seventy-two hours, the details shall be deemed accepted.<\/p>\n\n\n\n<p>The CGST Act also prescribes the conditions for issuance of a tax invoice. A tax invoice must be issued before or at the time of supply of goods or services. Issuing an invoice without an actual supply is expressly penalised under Section 122(1)(ii) of the Act, which treats issuance of invoices in violation of the Act or rules as an offence.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"key-statutory-provisions\"><span class=\"ez-toc-section\" id=\"Key_Statutory_Provisions\"><\/span>Key Statutory Provisions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Provision<\/th><th>Requirement \/ Legal Effect<\/th><\/tr><\/thead><tbody><tr><td>Rule 138(11)\u2013(12), CGST Rules<\/td><td>Details of the e-way bill must be made available on the GST portal to the supplier or recipient for acceptance or rejection.<\/td><\/tr><tr><td>Rule 138(12), CGST Rules<\/td><td>If no communication is received within seventy-two hours, the e-way bill details are deemed accepted.<\/td><\/tr><tr><td>Section 122(1)(ii), CGST Act<\/td><td>Issuing invoices without actual supply of goods or services is treated as an offence.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>These provisions operate in two distinct legal spheres: tax administration, which focuses on compliance and revenue collection, and civil law, which governs private rights and obligations between contracting parties. The tension arises when administrative presumptions are invoked to establish civil liability without independent evidence of supply or contractual performance.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"practical-misuse-and-risks\"><span class=\"ez-toc-section\" id=\"Practical_Misuse_And_Risks\"><\/span>Practical Misuse And Risks<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A worrying pattern has emerged in commercial practice. Some parties generate GST invoices and e-way bills in the names of others\u2014sometimes without any underlying transaction\u2014with the objective of pressuring the purported recipient into payment or settlement. The typical modus operandi is as follows:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"modus-operandi\"><span class=\"ez-toc-section\" id=\"Typical_Modus_Operandi\"><\/span>Typical Modus Operandi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>A supplier issues a tax invoice and generates an e-way bill purportedly for delivery to a buyer.<\/li>\n\n\n\n<li>The buyer, for various reasons (lack of portal access, oversight, or delayed awareness), does not dispute the e-way bill within seventy-two hours.<\/li>\n\n\n\n<li>The supplier then relies on the administrative presumption of acceptance to assert that goods were delivered and to press civil claims for payment.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"associated-risks\"><span class=\"ez-toc-section\" id=\"Associated_Risks\"><\/span>Associated Risks<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Coerced settlements.<\/strong> Faced with the administrative presumption and the practical difficulty of contesting it in the short window, recipients may settle false claims to avoid protracted disputes.<\/li>\n\n\n\n<li><strong>Erosion of evidentiary standards.<\/strong> Reliance on administrative presumptions in civil litigation risks lowering the evidentiary threshold required to prove contractual performance or delivery.<\/li>\n\n\n\n<li><strong>Criminality masked as commerce.<\/strong> Issuance of invoices without supply is itself an offence under GST law; yet the administrative presumption can be weaponised to extract civil concessions from innocent parties.<\/li>\n<\/ul>\n\n\n\n<p>These risks underscore the need to distinguish between presumptions created for tax administration and the independent proof required in civil proceedings.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"judicial-clarification\"><span class=\"ez-toc-section\" id=\"Judicial_Clarification\"><\/span>Judicial Clarification<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The Delhi High Court\u2019s decision in RFA (Comm.) No. 489\/2025, Mohinder Kumar Gandhi v. Praveen Kumar (dated 08.10.2025) provides an authoritative clarification. The Court acknowledged that Rule 138(12) creates a statutory presumption of deemed acceptance for administrative purposes. Crucially, the Court held that this presumption does not discharge the civil burden of proof in a private dispute concerning delivery or contractual performance.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"key-points-from-the-judgment\"><span class=\"ez-toc-section\" id=\"Key_Points_From_The_Judgment\"><\/span>Key Points From The Judgment<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Purpose of the presumption.<\/strong> The presumption is designed to facilitate tax administration and the smooth movement of goods, not to determine private rights between parties.<\/li>\n\n\n\n<li><strong>Evidentiary independence.<\/strong> Civil liability requires cogent and independent evidence of a business transaction and actual delivery; an undisputed e-way bill alone cannot substitute for such evidence.<\/li>\n\n\n\n<li><strong>Outcome in the case.<\/strong> The plaintiff failed to produce independent proof of supply or a contractual relationship; accordingly, the suit was dismissed despite the existence of an undisputed e-way bill.<\/li>\n<\/ul>\n\n\n\n<p>The Court\u2019s reasoning reinforces the legal principle that administrative presumptions are context-specific and cannot be mechanically transposed into the civil domain.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"key-points-for-parties-and-practitioners\"><span class=\"ez-toc-section\" id=\"Key_Points_For_Parties_And_Practitioners\"><\/span>Key Points For Parties And Practitioners<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The distinction drawn by the High Court has immediate practical implications for claimants, defendants, and legal practitioners. The following guidance is intended to reduce risk and preserve legal rights.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"for-claimants\"><span class=\"ez-toc-section\" id=\"For_Claimants\"><\/span>For Claimants<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Assemble independent evidence. Do not rely solely on a tax invoice or an undisputed e-way bill. Collect and preserve documents such as quotations, purchase orders, delivery challans, transport receipts, proof of stock availability, correspondence, and payment records.<\/li>\n\n\n\n<li>Document the supply chain. Maintain contemporaneous records of dispatch, carrier details, consignment tracking, and proof of delivery signed by the recipient or an authorised agent.<\/li>\n\n\n\n<li>Preserve electronic records. Save portal screenshots, e-way bill generation logs, and email or messaging threads that corroborate the transaction timeline.<\/li>\n\n\n\n<li>Consider criminal remedies. If invoices were issued without supply, explore criminal or regulatory remedies under GST law while simultaneously pursuing civil claims supported by independent evidence.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"for-defendants\"><span class=\"ez-toc-section\" id=\"For_Defendants\"><\/span>For Defendants<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Act promptly on the portal. If goods have not been received, dispute the e-way bill on the GST portal within the statutory seventy-two hours to prevent the creation of an adverse administrative presumption.<\/li>\n\n\n\n<li>Gather rebuttal evidence. Compile proof of non-receipt such as warehouse logs, inventory records, CCTV footage, transport denials, and communications denying receipt.<\/li>\n\n\n\n<li>Preserve audit trails. Keep records of who accessed the GST portal, when notifications were received, and any technical or administrative obstacles that prevented timely dispute.<\/li>\n\n\n\n<li>Separate tax and civil defences. While a civil defence of non-supply may succeed in litigation, it does not automatically absolve the defendant of tax liabilities; seek specialist tax advice to address potential GST exposure.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"for-legal-and-tax-practitioners\"><span class=\"ez-toc-section\" id=\"For_Legal_And_Tax_Practitioners\"><\/span>For Legal And Tax Practitioners<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Advise clients on dual tracks. Counsel clients to pursue both civil and tax remedies where appropriate, and to maintain evidence that satisfies both administrative and civil standards.<\/li>\n\n\n\n<li>Draft robust contracts. Include clear delivery terms, acceptance procedures, and dispute resolution clauses that allocate risk and set out notification protocols for e-way bills.<\/li>\n\n\n\n<li>Train operational teams. Ensure that commercial and logistics personnel understand the importance of monitoring the GST portal and responding to e-way bill notifications promptly.<\/li>\n\n\n\n<li>Use checklists. Implement a standard evidentiary checklist for every transaction that includes pre-dispatch approvals, transport documentation, and post-delivery confirmations.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"checklist-for-evidence-in-civil-claims-based-on-invoices\"><span class=\"ez-toc-section\" id=\"Checklist_For_Evidence_In_Civil_Claims_Based_On_Invoices\"><\/span>Checklist For Evidence In Civil Claims Based On Invoices<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Sl. No.<\/th><th>Evidence \/ Document<\/th><th>Description<\/th><\/tr><\/thead><tbody><tr><td>1<\/td><td>Quotation Or Proposal<\/td><td>Quotation or proposal showing agreed terms and pricing.<\/td><\/tr><tr><td>2<\/td><td>Purchase Order<\/td><td>Purchase order or work order issued by the buyer.<\/td><\/tr><tr><td>3<\/td><td>Tax Invoice<\/td><td>Tax invoice with matching particulars to the order.<\/td><\/tr><tr><td>4<\/td><td>E-Way Bill Record<\/td><td>E-way bill generation record and portal logs.<\/td><\/tr><tr><td>5<\/td><td>Transport Documents<\/td><td>Transport documents including consignment notes and carrier receipts.<\/td><\/tr><tr><td>6<\/td><td>Delivery Challan<\/td><td>Delivery challan signed by recipient or authorised representative.<\/td><\/tr><tr><td>7<\/td><td>Stock Availability Proof<\/td><td>Proof of stock availability at the supplier\u2019s premises at the relevant time.<\/td><\/tr><tr><td>8<\/td><td>Correspondence Records<\/td><td>Correspondence (emails, messages) evidencing negotiation, dispatch instructions, or delivery confirmations.<\/td><\/tr><tr><td>9<\/td><td>Payment Records<\/td><td>Payment records or bank statements showing any advance or final payments.<\/td><\/tr><tr><td>10<\/td><td>Demand Notices<\/td><td>Demand notices and settlement communications, if any.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"conclusion\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Rule 138(12) of the CGST Rules serves a legitimate administrative function: to streamline compliance and facilitate the movement of goods. The Delhi High Court\u2019s recent ruling clarifies that this administrative presumption cannot, by itself, establish civil liability. Civil claims require independent, cogent evidence of supply and contractual performance.<\/p>\n\n\n\n<p>Parties should therefore adopt a twofold approach:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Preserve and present robust documentary and factual evidence<\/strong> to meet civil evidentiary standards.<\/li>\n\n\n\n<li><strong>Ensure timely administrative responses on the GST portal<\/strong> to avoid adverse presumptions.<\/li>\n<\/ul>\n\n\n\n<p>Legal and tax practitioners must guide clients to treat tax presumptions as distinct from civil proof and to take proactive steps\u2014contractual, operational, and evidentiary\u2014to mitigate the risk of misuse.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Introduction The introduction of the Central Goods and Services Tax Act, 2017 and its implementing rules modernised India\u2019s indirect tax regime to match the pace and complexity of contemporary commerce. Alongside legitimate compliance mechanisms, however, certain administrative presumptions embedded in the GST framework have produced unintended consequences in private disputes. One such provision\u2014Rule 138(12) of<\/p>\n","protected":false},"author":943,"featured_media":16717,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"two_page_speed":[],"_jetpack_memberships_contains_paid_content":false,"_joinchat":[],"footnotes":""},"categories":[96],"tags":[3386,28],"class_list":{"0":"post-16691","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-tax-laws","8":"tag-tax-laws","9":"tag-top-news"},"jetpack_featured_media_url":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-content\/uploads\/2026\/03\/gst-eway-bill-rule-138-12-civil-liability-delhi-high-court.webp","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/posts\/16691","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/users\/943"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/comments?post=16691"}],"version-history":[{"count":0,"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/posts\/16691\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/media\/16717"}],"wp:attachment":[{"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/media?parent=16691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/categories?post=16691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/tags?post=16691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}