When Does Section 32A IBC Override PMLA Asset Attachment Proceedings?
Does the IBC offer a ‘clean slate’ immunity that prevents the Enforcement Directorate from attaching
Expanding Scope of Anti-Profiteering Liability Under Section 171 in Real Estate Transactions
The anti-profiteering framework under Section 171 of the CGST Act1 was introduced to ensure that
Limits of Tolerating an Act Under GST: Bombay High Court Draws a Boundary Around Taxability of Arbitral Award Settlements
Few provisions under the GST framework have witnessed interpretive expansion as aggressively as Entry 5(e)
Section 16(2)(c) of CGST Act and the Conditional Nature of Input Tax Credit (ITC)
For GST practitioners, input tax credit (ITC) has long been anchored in a settled compliance
Principle v. Proximity: The Supremacy of the Juridical Seat over Arbitral Venue
Can the physical location where an arbitrator signs an award or where the parties meet
Arbitral Award Set Aside for Undue Haste and Lack of Jurisdiction as Bombay High Court Clarifies Seat vs Venue
Can an arbitral award survive when it is passed with “undue haste” by an arbitrator