Supreme Court

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…

IBC (Amendment), 2026 Series – VI | An Overview of the CoC’s Evolving (and Expanding) Role

The Insolvency and Bankruptcy Code (Amendment) Act, 2026 (‘IBC Act, 2026’) - inter alia – expands role of the Committee of Creditors (‘CoC’) in the Insolvency and Bankruptcy Code, 2016 (‘IBC’). The most notable expansion is that…

IBC (Amendment), 2026 Series – V | Ghost of the Rainbow Paper Case: The Parliament Buries an Unnatural Interpretation 

Introduction The Insolvency and Bankruptcy Code (Amendment) Act, 2026 (‘IBC Act, 2026’) - inter alia - amends Section 53 of the Insolvency and Bankruptcy Code, 2016 (‘IBC’). The amendment is, largely, in response to the Supreme Court’s…