Supreme Court

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…

Public servant is the appropriate legal term …

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…

Gambling, Skill, and Money: Supreme Court Upends Decades Old Jurisprudence – II

In Part-I, my focus was on contextualising the dispute and providing a background. In this part, let me focus on the Supreme Court’s observations in Junglee Games case. The Supreme Court sub-divided the issues for consideration…

Gambling, Skill, and Money: Supreme Court Upends Decades Old Jurisprudence – I

I. Introduction  On 27 May 2026, a Division Bench of the Supreme Court - comprising of Justice P.B. Pardiwala and Justice R. Mahadevan - pronounced two inter-related judgments: The State of Tamil Nadu v Junglee Games India…

Piercing Corporate Veil under the IBC: The Alpha Corp Case Reveals Little

I. Introduction The Supreme Court in Alpha Corp Development Private Limited v Greater Noida Industrial Development Authority (GNIDA) (‘Alpha Corp case’) permitted piercing of the corporate veil. And allowed assets of subsidiary companies to be included in corporate…

Bhushan Steel-II Case | Understanding the Supreme Court’s Change of Heart

Preliminary (Quiz) Notes:  This is a two-part series on the Bhushan Steel saga. In Part-I, I discuss the Supreme Court’s - now recalled – first judgment where it decided to liquidate Bhushan Power and Steel. In…

Bhushan Steel – I Case | Understanding the Supreme Court’s Liquidation Order

Preliminary (Quiz) Notes:  This is a two-part series on the Bhushan Steel saga. In Part-I, I discuss the Supreme Court’s - now recalled – first judgment where it decided to liquidate Bhushan Steel. In Part-II, I…