Articles

Articles IPR (Intellectual Property Rights)

Geographical Indications and Export Markets: India’s GI Tags, WTO TRIPS Negotiations, and the Unfulfilled Commercial Potential

Introduction India’s geographical indications regime, operationalised through the Geographical Indications of Goods (Registration and Protection) Act 1999 and administered through the GI Registry headquartered in Chennai, represents one of the

Articles Insolvency & Bankruptcy Code (IBC)

IBC and Tax Dues: The Waterfall Controversy, Government as Creditor, and Lessons from the Ruchi Soya Resolution

Introduction One of the most consequential and jurisprudentially contentious questions in Indian insolvency law concerns the treatment of government dues, primarily tax claims under income tax, GST, customs, and state

Articles Insolvency & Bankruptcy Code (IBC)

Group Insolvency: Why Consolidated Resolution of Affiliated Companies Remains Legally Uncertain Under Current IBC Architecture

Introduction Modern corporate enterprise is almost invariably conducted through groups: networks of parent companies, subsidiaries, holding entities, special purpose vehicles, and affiliated businesses that are legally distinct but economically integrated.

Articles Insolvency & Bankruptcy Code (IBC)

Avoidance Transactions Under IBC: Fraudulent Trading, Undervalued Transactions, and the Evidentiary Burden in Litigation

Introduction An insolvency regime that focuses exclusively on distributing whatever assets remain in a distressed company misses a critical dimension of corporate failure: the possibility that assets were moved out

Articles Insolvency & Bankruptcy Code (IBC)

Cross-Border Insolvency Framework: India’s Adoption of UNCITRAL Model Law and the Outstanding Implementation Questions

Introduction In the global economy, corporate insolvency is rarely a purely domestic affair. Large Indian companies operate through subsidiaries, branches, and contractual networks spanning multiple jurisdictions. Foreign companies do business

Articles Insolvency & Bankruptcy Code (IBC)

Financial Creditor vs. Operational Creditor Hierarchy: Constitutional Validity, Commercial Rationale, and Persistent Criticism

Introduction One of the defining structural choices of the Insolvency and Bankruptcy Code, 2016 is the differentiation it draws between financial creditors and operational creditors. This distinction, which permeates the

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