The Interest Act, 1978: Its Impact on Civil Suits, Insolvency Proceedings, and Cheque Dishonour Cases
Introduction Interest is often the most contested component of a money claim. In many disputes, the principal amount may not be
Supreme Court Sets Aside SARFAESI Auction Sale After 16 Years: Why Borrowers Must Never Assume an Auction is Beyond Challenge
Introduction One of the most common statements heard from distressed borrowers is: “The bank has already conducted the auction. There is
Popular Finance Fallout: Distinguishing the Kerala High Court Proceedings from the NCLT Winding-Up Action Against Mary Rani Popular Nidhi Limited
Introduction The ongoing fallout from the Popular Finance scam has resulted in multiple proceedings before different judicial and regulatory forums. Recent
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 15
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 dated
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 tribunals
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 Intelligence
Union Budget 2026–27 and the Proposal of “Corporate Mitras”: Threat or Transformation for Practicing CAs, CSs and CMAs?
Introduction The Union Budget 2026–27 has proposed the creation of a new cadre of trained paraprofessionals, termed “Corporate Mitras”, aimed at
Company Law Disputes — A Practical Guide for SMEs in Kerala
Introduction Small and Medium Enterprises (SMEs) form the backbone of Kerala’s economy. Many of these businesses are closely held, family-managed, or
The Role of Written Legal Opinions in Corporate Decision-Making
Introduction In corporate governance, decisions are rarely judged by their intent alone. They are tested later—by regulators, auditors, shareholders, courts, and
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