Author: Rav Singh

GST and IBC Overlap

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 insolvency professional, the tax…

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 search and seizure operation…

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 Enterprise case’). The High…

A Retrospective Amendment and Supreme Court’s Balancing Act: A Brief Comment

The Supreme Court in Asia Sugar & Chemical Co v State of Karnataka (‘Asia Sugar case’) upheld the State of Karnataka’s (‘State’) legislative competence to retrospectively amend the Karnataka Sales Tax Act, 1957 (‘KST Act’). But, to ensure…

Notifications Cannot Go Beyond Recommendations of the GST Council

Madurai Bench of the Madras High Court in M/S Guru and Co v Union of India (‘M/S Guru case’) addressed question about the Union of India’s powers to issue notifications vis-à-vis the GST Council recommendations. And held that…

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 and Bankruptcy Code, 2016…

Wide Scope of Taxation Powers: Supreme Court Endorses Gambling-Related GST Amendments – II

The Supreme Court in Directorate General of Goods and Services Tax Intelligence (HQ) & Ors v Gameskraft Technologies Private Limited and Ors (‘Gameskraft case’) upheld one of the most contested amendments to the Central Goods and Services Tax…

Wide Scope of Taxation Powers: Supreme Court Endorses Gambling-Related GST Amendments-I

The Supreme Court in Directorate General of Goods and Services Tax Intelligence (HQ) & Ors v Gameskraft Technologies Private Limited and Ors (‘Gameskraft case’) upheld one of the most contested amendments to the Central Goods and Services Tax…

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 with such person,-  at…