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Research and Insights

Research and

Pre-Pack Insolvency: Adaptability to suit Indian context is the key

The Indian Government is mulling the feasibility of “pre-packaged insolvency” schemes in the Indian context, borrowing a leaf from the schemes prevalent in the United States and the United Kingdom…

Unilateral Appointment of Arbitrators: The Judicial Approach in India

Justice must not only be done but also must be seen to be done. The maxim nemo judex in causa sua is a closely related principle that means no one can be a judge in his own cause).

Secondment Agreements & Indirect Taxes

Recently, the doctrine of “substance over form” has found its application in the realm of indirect taxation even in the absence of fraud or overwhelmingly compelling circumstances.

Manharibhai Mujlibhai Kakadia Case: Incongruities In Supreme Court’s Decision

In the year 2012, a 3-judge bench of the Hon’ble Supreme Court in the case of Manharibhai Mujlibhai Kakadia vs Shailesh bhai, Mohanbhai Patel1 settled the law relating

GST Laws – Constructive Delivery, Circular Trading & The Power To Arrest

Different High Courts have taken divergent views on arrest provisions under Central Goods and Services Tax Act, 2017 (CGST Act) and corresponding state goods and services tax laws (SGST Acts).

The Group of Companies Doctrine vs. Conflict of Laws & Public Policy

The use of Group of Companies Doctrine (the “doctrine”) creates a binding effect to an arbitration agreement for a non-signatory. It is an exception to the general rule that arbitration can be invoked only against signatories to the arbitration agreement.

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