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
Delhi High Court’s Examination of Pro Tem Security in SEP and FRAND Litigation in Malikie v. Xiaomi
Can a court compel an SEP implementer1 to furnish interim security at a prima facie
Can Assets of a Subsidiary Company Be Dealt with in the CIRP of the Holding Company? Supreme Court Clarifies in Alpha Corp v. GNIDA
The Supreme Court’s judgment in Alpha Corp Development Private Limited v. Greater Noida Industrial Development
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
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