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
Article 21 Overrides NDPS Rigours in Cases of Prolonged Incarceration
Can a disclosure statement from a co-accused, coupled with a financial transaction, justify the indefinite
Phantom Authority & Hearsay Witnesses: Unmasking the Section 138 Acquittal in Kanta Kapoor case
Can a corporation be held liable for a debt incurred by an individual who had
Whether Debts of a Proprietorship Can Be Clubbed with a Company to Trigger Section 9 IBC? NCLAT Clarifies in Bhushan Power & Steel v. AG Pipes
Can a creditor aggregate the debts of a sole proprietorship with those of a private
Conduct Filter in PMLA Bail: Can Article 21 Override the Twin Conditions under Section 45?
Does a stringent special statute like the Prevention of Money Laundering Act (PMLA), designed to