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GST and IBC Overlap: The Delhi High Court Takes a Prudent View
I. Introduction The Delhi High Court, in its recent judgment of Kanwal Chaudhary v IBBI & Ors held that when an advocate – registered under the Advocates Act, 1961 – provides services as an…
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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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Validity of IBBI’s Regulatory Fee Upheld
The Bombay High Court in Hazel Mercantile Limited & others v Insolvency and Bankruptcy Board of India & Ors (‘Hazel Mercantile case’) upheld the validity of Regulation 31A, Insolvency and Bankruptcy Board of India…
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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…
