Dive into Section 90 of the Companies Act, 2013 and the Significant Beneficial Owners Rules, 2018, aimed at enhancing transparency in corporate ownership and preventing misuse.
NCLAT rules shareholders have no standing to challenge resolution plans in insolvency cases, emphasizing creditors control and commercial wisdom.
Understand the process of filing a claim before a Resolution Professional in Corporate Insolvency Resolution Process (CIRP) under the Insolvency and Bankruptcy Code.
Explore the provisions and challenges surrounding the handing over and taking over of assets and records in corporate insolvency under Section 19 of the Insolvency and Bankruptcy Code.
Explore the legal intricacies of merging an Indian LLP with a company under the Companies Act, 2013. Detailed analysis of NCLT and NCLAT decisions, casus omissus, and constitutional rights.
Today, we are talking about cross empowerment of the Central and State Authorities under GST. It has been seen there is ambiguity regarding initiation of enforcement action by the Central Tax Officers in case of taxpayer assigned to the State Tax Authority and vice versa. There are and have been several instances where both, the […]
Explore the significance of adhering to show cause notice boundaries, as upheld by the Allahabad High Court, preventing arbitrary exercises of power in legal proceedings.
Discover how Section 14 of the Limitation Act, 1963 empowers GST taxpayers in appeal cases. Insights from a recent Allahabad High Court judgment shed light on its application.
Explore the contested issue of time-barred GST appeals. While some courts deny interference, a recent Calcutta High Court ruling challenges this stance, allowing the Appellate Authority to exercise discretion.
Explore the implications of GST payments, interest, and Electronic Cash Ledger based on the Madras High Court’s judgment in Eicher Motors case.
