Insights
Category: IBC & Insolvency
Statutory Authority Dues After Alpha Corp v. GNIDA: The Supreme Court Re-Draws the Resolution Plan Boundary
Alpha Corp v. GNIDA (2026 INSC 449), decided 5 May 2026, recalibrates the treatment of statutory authority dues in a CIRP resolution…
Section 7 IBC Application: Document Checklist for Financial Creditors
Documents a financial creditor must compile to file a Section 7 IBC application before the NCLT. Practitioner checklist covering debt, default, security.
CIIRP and Arbitration: Two Paths, One Question of Choice
Insight13 min read2,799 words Prashant Kumar Nair | Advocate-on-Record, Supreme Court of India Two distinct non-insolvency mechanisms exist under Indian law for…
IBC and Tax: The Government Dues Amendment
Insight11 min read2,376 words Prashant Kumar Nair | Advocate-on-Record, Supreme Court of India I. THE RAINBOW PAPERS CRISIS (2023) In March 2023,…
Arbitration and Insolvency: Where the Moratorium Meets the Arbitral Tribunal
Insight16 min read3,555 words Prashant Kumar Nair | Advocate-on-Record, Supreme Court of India I. INTRODUCTION: THE COLLISION COURSE The intersection of arbitration…
The Promoter’s Survival Guide to IBC 2026
Insight15 min read3,288 words Prashant Kumar Nair | Advocate-on-Record, Supreme Court of India INTRODUCTION: THE PROMOTER IN 2026 The 2026 Amendments to…
The Resolution Applicant’s Due Diligence Checklist
Insight7 min read1,619 words Prashant Kumar Nair | Advocate-on-Record, Supreme Court of India I. EXECUTIVE SUMMARY The insolvency resolution process under the…
The Banker’s Handbook to IBC 2026
Insight14 min read3,121 words Prashant Kumar Nair | Advocate-on-Record, Supreme Court of India I. INTRODUCTION: THE BANKER’S PLAYBOOK The Insolvency and Bankruptcy…
What Every CFO Must Know About IBC 2026
Insight14 min read3,132 words Prashant Kumar Nair | Advocate-on-Record, Supreme Court of India Introduction: Why CFOs Must Read This In January 2026,…
The Avoidance Transaction Practitioner’s Guide: Filing Date vs. Admission Date Under the 2024 IBC Amendments
Insight17 min read3,679 words Prashant Kumar Nair | Advocate-on-Record, Supreme Court of India I. THE CRITICAL SHIFT: FROM ADMISSION TO FILING DATE…