Welcome, legal hitchhikers, to another voyage through the dynamic frontiers of the Media and Entertainment (M&E) space. This month, we’re channelling our inner Arthur Dent as we navigate (yet again) the uncertainties around the retrospective Goods & Services Tax levy on online gaming companies. In the words of Arthur Dent himself, ‘it’s at times like these that I really wish I’d listened to what my mother told me when I was young’. On being inquired by a fellow Betelgeusian companion, Arthur finally confessed, ‘I don’t know, I didn’t listen’ (Hitchhiker’s Guide to the Galaxy). And so, dear readers, let us be diligent listeners to the legal cosmos. This volume borrows from its predecessors and features some key developments from the last two months in what has been an eclectic mix of legal tussles, new laws, and court orders on challenges raised against scenes depicted in movies like ‘Antony’ and ‘Aankh Micholi’. In the true sense of the new year, INDUSLAW's Ranjana Adhikari, Raghav Muthanna, Nilima Pant, Gursimar Setia, Ruhi Kanakia, Akshita Singh and Prateek Joinwal present to you the twentieth edition as a double digest of the Recap, highlighting some key developments in the M&E and Gaming space from December 01, 2023, to January 31, 2024.