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[By Shourya Mitra and Ishaan Saraswat] The authors are students of Jindal Global Law School. Introduction Upon perusing the National Company Law Appellate Tribunal’s (NCLAT) approach to competition appeals, it appears that there is a trend of requiring a 10% deposit to the NCLAT as a prerequisite for hearing penalties resulting from an order of the CCI. However, questions arise regarding the imposition and impact of this…
[By Arghya Sen] The author is a student of Amity University. I. Introduction The digital economy has grown rapidly over the past few decades, and as a result, the taxation of digital goods and services has become an increasingly important issue in the global economy. In this article, we will explore the challenges and opportunities associated with taxing digital goods and services and the various ways in…
[By Ankit Rao] The author is an Associate at Archer Jurists LLP. INTRODUCTION Democracy is more than mere procedures that follow the will of the majority. Substantive democracy entails governing in the interest of all stakeholders. The concept of a holistic democracy such as this has become relevant in all spheres of life, public and private both. Thus, the corporate sector should not be exempt from democratic…
[By Rituraj Singh Parmar & Devyani Mishra] The authors are students of National Law Institute University, Bhopal. Introduction: Avoidance application is the action against preferential or fraudulent transactions made by company which has gone into insolvency. The IBC 2016 in order to reverse such transactions has developed a mechanism which is stipulated under chapter 3 of the code (Section 43-51). The avoidance application can be adjudicated at…
[By Unnati Sinha] The author is a student of Narsee Monjee Institute of Management Studies. Introduction The Pre-Packaged Insolvency Resolution Process (“PPIRP”) was added to Chapter III of the Insolvency and Bankruptcy Code, 2016 (“Code”) in 2021. It was introduced in view of the worldwide economic downturn brought on by the lockdown prompted by the epidemic. Corporate insolvencies are on the increase because of the recession. In…
[By Aneesh Raj & Chirantan Kashyap ] The authors are students of National Law University and Judicial Academy, Assam. Introduction The world’s biggest search engine has received a great shock from the country’s top court. The Supreme Court of India has rejected Google’s petition challenging the NCLAT ruling dated January 4, 2023. The Competition Commission of India (hereafter CCI) fined Google a large sum for abuse of…
[By Aditya Kashyap & Arnika Dwivedi] The authors are students of Symbiosis Law School, Pune. Introduction The Delhi HC recently pronounced a judgement in the contentious case of MakeMyTrip-GoIbibo. The 10% deposit imposed on the appellants by the NCLAT for the admission of the appeal, was upheld by the High Court with the caveat that no further request is made in respect of the remaining 90% of…
[By Srajan Dixit & Abhijeet Malik] The authors are students of Gujrat National Law University. The alleged overvaluation of stocks dubbed as the ‘‘Largest con in corporate history’’ by the Hindenburg Research may have sustained the scrutiny of courts over time; however, the Adani conglomerate which rose almost 2500% in last 5 years proved to be in-immune to the massive stock plunge when the 413-page report alleging…