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MCA Extends ROC Filing Deadlines for FY 2025–26: No Extension for Holding AGM

The Ministry of Corporate Affairs has extended the deadlines for filing financial statements and annual returns for the financial year 2025–26,

Kerala High Court Quashes GST Show-Cause Notice for Failure to Follow Audit Procedure

The Kerala High Court has ruled that a GST show-cause notice issued on the basis of audit observations that had not

Professional Ethics of Advocates: Kerala High Court on Counsel’s Duty to the Court and Responsibility for Client Statements

Introduction An advocate’s duty extends beyond representing a client’s interests. As an officer of the Court, an advocate is expected to

FROM RESERVATION TO PRONOUNCEMENT OF JUDGMENT -THE URGENT NEED TO IMPLEMENT PILA PAHAN IN THE DIGITAL AGE

Introduction The conclusion of oral arguments ordinarily creates an expectation that the dispute has reached its final stage. When a Court

NCLT and NCLAT Need More Than Jurisdiction: Supreme Court’s Recent Concerns on Tribunal Infrastructure, Vacancies and Functioning

The National Company Law Tribunal (NCLT) and the National Company Law Appellate Tribunal (NCLAT) occupy a central position in India’s corporate

When Can Courts Read Words into a Statute?

Limits of Judicial Interpretation under Indian Law – Lessons from Princy N.V. v. Union of India (Kerala High Court, 2026) Abstract

MCA Operationalises the Corporate Mitra Scheme: An Analysis of the Corporate Mitra Guidelines, 2026

Introduction In our earlier article titled “Union Budget 2026-27 and the Proposal of Corporate Mitras – Threat or Transformation for Practising

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

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