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Search, Seizure, and Inspection under GST laws: Observations of the Madras High Court
Introduction The Madras High Court in M/s Bhima Enterprises v The Principal Commissioner of GST & Central Excise Tamil Nadu & Puducherry (‘Bhima Enterprises case’) decided a taxpayer’s writ petition challenging the legality of…
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Supreme Court Upholds Constitutionality of Section 16(2)(c), CGST Act, 2017
The Supreme Court in Bhandari Scrap Traders v Union of India & Ors (‘Bhandari Scrap case’) endorsed the Gujarat High Court’s decision in Maruti Enterprise through its Authorised Partners v Union of India & Ors(‘Maruti…
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PMLA v IBC: The NCLAT Invokes Ganges and National Interest
The National Company Law Appellate Tribunal, New Delhi (‘NCLAT’) in Value Wise Consultancy Private Limited v The Deputy Director, Directorate of Enforcement had to decide that when two legislations were in action- the Insolvency…
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Quick Comment: Section 29A(c) Disqualification and a Redundant NPA Account
Introduction Section 29A(c) of the Insolvency and Bankruptcy Code, 2016 (‘IBC’) makes a person ineligible to submit a resolution plan, if such person, or any other person acting jointly or in concert…
