Introduction of GST required amendments in the Constitution so as to concurrently empower the Centre and the States to levy and collect the GST. Necessary clauses were introduced and amended vide 101st Constitutional Amendment Act. Article 366(12A) of the Constitution defines GST to mean any tax on supply of goods or services or both except … Continue reading WHAT IS GST?

Meenakshi Gupta, AssociateAyush Patria, Intern ABSTRACT The Government of India declared a nationwide lockdown on March 24, 2020, to prevent COVID-19 from spreading to the rest of the population. The Ministry of Home Affairs issued certain directions that ensured the closure of the majority of government and private offices, as well as other commercial establishments, … Continue reading PROBING OF INSOLVENCY LAW IN THE PURVIEW OF CORPORATE INSOLVENCY RESOLUTION PROCESS AMID THE COVID-19 PANDEMIC