Group Insolvency under IBC – Emerging Framework and 2026 Developments
1. Introduction While the IBC does not yet codify a comprehensive group insolvency regime, the 2026 Amendment strengthens the functional
Creditor-Initiated Insolvency Resolution Process (CIIRP) under IBC, 2026
1. Introduction The Insolvency and Bankruptcy Code (Amendment) Act, 2026 introduces a significant structural reform by inserting Chapter IV-A, establishing
Reduction of Share Capital under Section 66 of the Companies Act, 2013 – Valuation Report Not Mandatory – Supreme Court Clarifies in Pannalal Bhansali v. Bharti Telecom Ltd.
Introduction Reduction of share capital is an important corporate restructuring mechanism recognised under the Companies Act, 2013. Companies may resort
Vacation of Office of Director under Section 167(1)(b) of the Companies Act, 2013
Practical Experience with Filing of Form DIR-12 before the Registrar of Companies The automatic vacation of office of a director
Kerala Stamp Duty Table (2025 Amendment): Complete Schedule of Stamp Duty on Instruments under the Kerala Stamp Act
The following table provides a quick reference to the stamp duty payable on various instruments under the Kerala Stamp Act,
Foreign Exchange Management Act (FEMA)
Cryptocurrency Regulation in India: Legal Framework, Enforcement Risks, and Compliance Considerations
1. Introduction The emergence of cryptocurrency has significantly transformed the global financial landscape. Digital assets such as Bitcoin and Ethereum
Supreme Court Clarifies: ‘Pre-Existing Dispute’ Doctrine Has No Application to Section 7 IBC Petitions
Introduction In a significant decision reinforcing the structural distinction under the Insolvency and Bankruptcy Code, 2016 (IBC), the Supreme Court
Company Law, Insolvency and Bankruptcy Law
Judicial Discipline Cannot Shield Tardy Litigants: Supreme Court Restores CIRP in High-Stakes Economic Dispute
Introduction In a significant ruling with far-reaching economic implications, the Supreme Court in Omkara Assets Reconstruction Pvt. Ltd. v. Amit
Companies Compliance Facilitation Scheme, 2026 (CCFS-2026): A Timely Opportunity to Revive Struck-Off Companies Through NCLT
The Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) introduced by the Ministry of Corporate Affairs provides a limited compliance window from
Companies Compliance Facilitation Scheme, 2026 (CCFS-2026): A Strategic Compliance Window for Defaulting Companies
The Ministry of Corporate Affairs (MCA) has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) through General Circular No. 01/2026
Right of Audience Before Tribunals in India: Professional Exclusivity, Technical Expertise, and the Constitutional Balance
Abstract The question whether non-advocate professionals—particularly Chartered Accountants, Company Secretaries, and Cost and Management Accountants—may appear and plead before specialized
Artificial Intelligence in Legal Practice: An Indian and Kerala Regulatory Perspective
A Responsible Approach by JV & Associates The legal profession in India is witnessing a silent but significant transformation. Artificial
Set-Off and Counter-Claim under Order VIII CPC
Turning Defence into Offence in Civil Litigation Introduction In civil litigation, a defendant is not always confined to merely resisting
Written Statement under Order VIII CPC – Requirements, Timelines and Strategic Defences
Introduction Once a plaint is admitted and summons is served, the next crucial stage in a civil suit is the
Return of Plaint under Order VII Rule 10 CPC – When the Court Lacks Jurisdiction
Introduction Not every defect in a civil suit results in rejection. Sometimes, the court does not question the validity of
Rejection of Plaint under Order VII Rule 11 CPC – Grounds, Judicial Approach and Litigation Strategy
Introduction Not every civil suit proceeds to trial. Some suits are terminated at the very threshold — not because the
The Plaint under Order VII of the Code of Civil Procedure – Essential Contents and Common Drafting Errors
Introduction Every civil suit begins and stands on the strength of one document—the plaint. It is not merely a formality
Institution of Civil Suits under the Code of Civil Procedure – When and How a Suit Is Properly Filed
Introduction After determining jurisdiction—subject-matter, territorial, and pecuniary—the next crucial step in civil litigation is the institution of the suit. A
Pecuniary Jurisdiction under the Code of Civil Procedure – How Suit Valuation Determines the Proper Court
Introduction Even when a civil court has subject-matter jurisdiction and territorial jurisdiction, a suit may still fail if it is
Territorial Jurisdiction under the Code of Civil Procedure – Sections 16 to 20 CPC Explained with Practical Insight
Introduction Once it is established that a civil court has jurisdiction to try a suit under Section 9 CPC, the