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The Legal Status Of Crypto Assets In Indian Corporate Transactions: Navigating The Grey Zone




Ridhima Goel, LLB, O.P. Jindal Global University


ABSTRACT


The legal status of crypto assets in India is still unclear, especially regarding corporate transactions where these digital assets are increasingly used as payment, capital, or investment tools. This paper looks into the current regulatory environment influenced by key court decisions, particularly the Supreme Court’s significant ruling in Internet and Mobile Association of India v. Reserve Bank of India (2020), and legislative changes like the Finance Act, 2022. It points out the challenges due to the lack of clear legal recognition and unified regulatory structures. These gaps create risks related to contract enforcement, securities laws, and corporate governance. By examining international practices, the paper calls for urgent legal clarity, better coordination among financial agencies, and court involvement to establish consistent legal principles. It also suggests temporary corporate governance measures to reduce risks during these ongoing legal uncertainties. The study concludes that a clear legal framework is essential for balancing innovation with investor protection, allowing for the effective integration of crypto assets into India’s corporate sector and promoting growth and legal certainty in this fast-changing digital economy.



Indian Journal of Law and Legal Research

Abbreviation: IJLLR

ISSN: 2582-8878

Website: www.ijllr.com

Accessibility: Open Access

License: Creative Commons 4.0

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Licensing: 

 

All research articles published in The Indian Journal of Law and Legal Research are fully open access. i.e. immediately freely available to read, download and share. Articles are published under the terms of a Creative Commons license which permits use, distribution and reproduction in any medium, provided the original work is properly cited.

 

Disclaimer:

The opinions expressed in this publication are those of the authors. They do not purport to reflect the opinions or views of the IJLLR or its members. The designations employed in this publication and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the IJLLR.

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