RavPratapSingh

Public servant is the appropriate legal term …

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…

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…

A Small Note from Tax History: Entertainment Tax Dispute of Delhi Racing Club

Introduction  In 2012, the Delhi Racing Club (‘Racing Club’) lost a tax dispute. The Government of National Capital Territory demanded payment of entertainment tax which the Racing Club unsuccessfully resisted. At first glance, the Delhi High…

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…