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The Insolvency and Bankruptcy Code and Corporate Governance in India: Accountability Mechanisms as They Stand in 2026
Corporate governance is usually discussed in terms of the Companies Act, 2013, listing regulations and board practice. Yet corporate governance under the IBC becomes particularly s
NPA and SARFAESI Act 2002: Bank NPA Resolution Framework
Introduction The Indian banking sector, once hailed as a pillar of the country’s economic growth, is currently grappling with a severe crisis. The surge in non-performing ass
Homebuyers and Other Consumers under the IBC: Why the Law Treats Them Differently
A family that has paid instalments for an apartment and a traveller who has paid for an airline ticket are both, in ordinary language, consumers who paid in advance for something t
Can Tax Refunds Be Set Off Against Dues During the IBC Moratorium? The Kotak Urja Ruling and 2026 Law
Tax authorities routinely adjust a refund due to a taxpayer against outstanding tax demands of the same taxpayer. When the taxpayer is a company undergoing corporate insolvency res
Belated Claims under IBC: Why Claims Filed After CoC Approval of a Resolution Plan Are Generally Not Admitted
A corporate insolvency resolution process (“CIRP”) under the Insolvency and Bankruptcy Code, 2016 (“IBC”) works only if everyone bidding for the corporate d
The ₹1 Crore Minimum Threshold for Section 9 IBC Applications: Which Date Counts?
An operational creditor seeking to initiate corporate insolvency resolution process (CIRP) under Section 9 of the Insolvency and Bankruptcy Code, 2016 (IBC) must show a default mee
Limitation for Operational Creditors under Section 9 of the IBC: Invoices, Part Payments and Acknowledgments
Suppliers often allow invoices to remain unpaid for years in the hope of preserving a commercial relationship. When they eventually turn to Section 9 of the Insolvency and Bankrupt
Tax Dues in Insolvency under the IBC: Priority, Moratorium and the Clean Slate after the 2026 Amendments
Tax authorities are among the largest creditors in many insolvencies, yet the Insolvency and Bankruptcy Code, 2016 (“IBC”) does not give tax dues under IBC any special
Pre-Packaged Insolvency Resolution Process (PPIRP) for MSMEs under the IBC: How It Works and What Changed in 2026
A conventional corporate insolvency resolution process (“CIRP”) under the Insolvency and Bankruptcy Code, 2016 (“IBC”) removes the board of directors and ha
Dream11’s Parent Company Insolvency Plea: NCLAT Reserves Judgment
Introduction The National Company Law Appellate Tribunal (NCLAT) has kept its judgment pending regarding a plea filed by Bhavit Sheth, the co-founder and COO of Dream11, challengin
