<?xml version="1.0" encoding="UTF-8"?><rss xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:content="http://purl.org/rss/1.0/modules/content/" xmlns:atom="http://www.w3.org/2005/Atom" version="2.0"><channel><title><![CDATA[Metalegal Advocates]]></title><description><![CDATA[Metalegal Advocates]]></description><link>https://www.metalegal.in/insights-and-resources</link><generator>RSS for Node</generator><lastBuildDate>Sat, 20 Jun 2026 22:14:50 GMT</lastBuildDate><atom:link href="https://www.metalegaladvocates.com/blog-feed.xml" rel="self" type="application/rss+xml"/><item><title><![CDATA[Claim Admission is not Debt Acknowledgement: Supreme Court on RP’s Role &#38; Limitation under the IBC]]></title><description><![CDATA[Can admission of a claim by a Resolution Professional extend the limitation under section 18 of the Limitation Act? In Shankar Khandelwal v. Omkara ARC, the Supreme Court clarifies that claim admission during CIRP is merely a statutory verification exercise and does not amount to an acknowledgement of debt capable of extending limitation.]]></description><link>https://www.metalegal.in/post/claim-admission-is-not-debt-acknowledgement-supreme-court-on-rp-s-role-limitation-under-the-ibc</link><guid isPermaLink="false">6a364c2abfacb36e35414023</guid><category><![CDATA[Court rulings]]></category><pubDate>Sat, 20 Jun 2026 09:00:32 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/354180_caf658b8f3f345f79f00e78442472e7c~mv2.png/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Editorial Board</dc:creator></item><item><title><![CDATA[Mandatory Pre-Deposit for Appeals in Indirect Tax Laws: A Barrier to Justice?]]></title><description><![CDATA[Mandatory pre-deposit has become a defining feature of indirect tax litigation, balancing revenue protection with access to appellate remedies. While the shift to a fixed statutory framework has improved procedural efficiency, it also raises concerns regarding financial barriers and effective access to justice. This insight examines the legal evolution, judicial interpretation, and practical implications of the regime.]]></description><link>https://www.metalegal.in/post/mandatory-pre-deposit-for-appeals-in-indirect-tax-laws-a-barrier-to-justice</link><guid isPermaLink="false">69e9c809d06bed7d1aa027d6</guid><category><![CDATA[Insights]]></category><pubDate>Thu, 23 Apr 2026 08:42:12 GMT</pubDate><dc:creator>Editorial Board</dc:creator></item><item><title><![CDATA[Legal Strategy in Startup Ecosystems: Risk Mitigation and Value Maximisation from Formation to Exit]]></title><description><![CDATA[Legal structuring across the startup lifecycle extends beyond compliance to shape valuation, governance, and investor confidence. From intellectual property protection and entity selection to funding arrangements and exit mechanisms, each stage involves critical legal considerations that determine risk allocation and long-term scalability within a regulated framework.]]></description><link>https://www.metalegal.in/post/legal-strategy-in-startup-ecosystems-risk-mitigation-and-value-maximisation-from-formation-to-exit</link><guid isPermaLink="false">69e663e70544c5fd867573c5</guid><category><![CDATA[Insights]]></category><pubDate>Mon, 20 Apr 2026 18:05:36 GMT</pubDate><dc:creator>Editorial Board</dc:creator></item><item><title><![CDATA[Minority Exit under S. 66: The Supreme Court on Fairness, Valuation, and the Limits of Judicial Scrutiny]]></title><description><![CDATA[The Supreme Court’s ruling in Pannalal Bhansali v. Bharti Telecom Ltd. clarifies the contours of fairness under Section 66 of the Companies Act, 2013. It reinforces a market-based approach to valuation, affirms the permissibility of DLOM, and underscores judicial deference in the absence of oppression, marking a significant shift in minority exit jurisprudence.]]></description><link>https://www.metalegal.in/post/minority-exit-under-s-66-the-supreme-court-on-fairness-valuation-and-the-limits-of-judicial-scru</link><guid isPermaLink="false">69d3793d072d140cb95b1cde</guid><category><![CDATA[Court rulings]]></category><pubDate>Mon, 06 Apr 2026 10:09:39 GMT</pubDate><dc:creator>Editorial Board</dc:creator></item><item><title><![CDATA[NCLAT Clarifies that Accounting Set-Offs May Constitute Preferential Transactions under s. 43 of the IBC]]></title><description><![CDATA[The NCLAT clarifies that accounting set-offs may constitute preferential transactions under s. 43 of the IBC where they result in the extinguishment of receivables and confer a benefit on related parties. The ruling reinforces a substance-over-form approach and underscores that even non-cash adjustments impacting the asset pool of the corporate debtor are subject to avoidance.]]></description><link>https://www.metalegal.in/post/nclat-clarifies-that-accounting-set-offs-may-constitute-preferential-transactions-under-s-43-of-the</link><guid isPermaLink="false">69e63ea9247930afa80421c9</guid><category><![CDATA[Court rulings]]></category><pubDate>Sun, 05 Apr 2026 18:30:00 GMT</pubDate><dc:creator>Editorial Board</dc:creator></item><item><title><![CDATA[Supreme Court on Value of TRC, Grandfathering &#38; GAAR Provisions: A Shift in How Treaty Claims Are Tested]]></title><description><![CDATA[The Supreme Court’s ruling in Union of India v. Tiger Global International II Holdings re-examines how treaty claims under the India–Mauritius DTAA are tested. By permitting a prima facie avoidance enquiry despite the presence of TRCs and treaty grandfathering, the Court signals a stronger substance-over-form approach and raises important questions on the interaction between treaty certainty, GAAR, and anti-avoidance scrutiny.]]></description><link>https://www.metalegal.in/post/supreme-court-on-value-of-trc-grandfathering-gaar-provisions-a-shift-in-how-treaty-claims-are-te</link><guid isPermaLink="false">69b2c4ebd558374c818cd5c2</guid><category><![CDATA[Court rulings]]></category><pubDate>Thu, 12 Mar 2026 14:14:01 GMT</pubDate><dc:creator>srishtyjaura</dc:creator></item><item><title><![CDATA[The Rise of Preventive Law and the Fear of Future Harm]]></title><description><![CDATA[This essay examines where preventive law has overreached: in compliance frameworks divorced from the actual causes of contraventions, in the systematic reversal of the burden of proof, and most acutely, in the routine deployment of provisional attachment as a pre-adjudicatory punishment. The law designed to address the fear of harm has itself become an object of fear.]]></description><link>https://www.metalegal.in/post/the-rise-of-preventive-law-and-the-fear-of-future-harm</link><guid isPermaLink="false">699d4d4ca2f37a9969ce5bb9</guid><category><![CDATA[Communique]]></category><pubDate>Tue, 24 Feb 2026 07:15:52 GMT</pubDate><dc:creator>amargahlot</dc:creator></item><item><title><![CDATA[Wealth Without a Will Is a Legal Vacuum]]></title><description><![CDATA[Wealth without a will does not pass in silence; it passes under statute. When intention is unexpressed, the law steps in with mechanical rules that distribute entitlement but cannot preserve context, dignity, or harmony. Intestate succession offers certainty of rule, not certainty of outcome. A will is not an assertion of control beyond death, but an assumption of responsibility during life.]]></description><link>https://www.metalegal.in/post/wealth-without-a-will-is-a-legal-vacuum</link><guid isPermaLink="false">6956b144ac028de75570432d</guid><category><![CDATA[Insights]]></category><pubDate>Thu, 01 Jan 2026 18:08:05 GMT</pubDate><dc:creator>Anshi Bhatia</dc:creator></item><item><title><![CDATA[A One-Stop Shop for the IBC Amendment Bill of 2025 - Legal Update &#38; Analysis of the IBC’s Next Turning Point]]></title><description><![CDATA[The IBC (Amendment) Bill, 2025 marks a structural recalibration of India’s insolvency regime. Beyond procedural changes, it reshapes when insolvency becomes collective, how decisional authority is exercised, and what finality means post-resolution. This Insight examines the Bill through the normative foundations of insolvency law, asking whether speed and certainty can be pursued without eroding inclusion, equality, and legitimacy.]]></description><link>https://www.metalegal.in/post/a-one-stop-shop-for-the-ibc-amendment-bill-of-2025-legal-update-analysis-of-the-ibc-s-next-turni</link><guid isPermaLink="false">6944eb7f321595a831af5a6e</guid><category><![CDATA[Insights]]></category><pubDate>Fri, 19 Dec 2025 07:41:54 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/354180_7938d068017e4948bf090d96ac685180~mv2.png/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>srishtyjaura</dc:creator></item><item><title><![CDATA[A Bird’s Eye View of the Insolvency and Bankruptcy Framework for Personal Guarantors under the IBC with Recent Judicial Developments]]></title><description><![CDATA[A concise overview of the personal insolvency and bankruptcy framework for personal guarantors under the IBC, with key NCLAT and NCLT rulings shaping the law. This piece explains initiation, moratoriums, repayment plans, creditor rights, bankruptcy triggers, and the 2025 Amendment Bill, offering a clear snapshot of the evolving jurisprudence and its practical implications for stakeholders.]]></description><link>https://www.metalegal.in/post/a-bird-s-eye-view-of-the-insolvency-and-bankruptcy-framework-for-personal-guarantors-under-the-ibc-w</link><guid isPermaLink="false">69157c524a97ee846601e033</guid><category><![CDATA[Insights]]></category><pubDate>Wed, 12 Nov 2025 18:30:00 GMT</pubDate><dc:creator>Rhythm Sharma</dc:creator></item><item><title><![CDATA[Clean Before the Crime? Attachment of Properties Acquired Before the Commission of the Scheduled Offence under the PMLA]]></title><description><![CDATA[Can property acquired before a crime be seized under the PMLA? This article examines how Indian courts have interpreted the concept of “proceeds of crime,” balancing enforcement power with constitutional safeguards, and compares global confiscation regimes to determine where the legal line truly lies.]]></description><link>https://www.metalegal.in/post/clean-before-the-crime-attachment-of-properties-acquired-before-the-commission-of-the-scheduled-off</link><guid isPermaLink="false">690b6491aa0a315edf6cd2c2</guid><category><![CDATA[Insights]]></category><pubDate>Tue, 04 Nov 2025 18:30:00 GMT</pubDate><dc:creator>srishtyjaura</dc:creator></item><item><title><![CDATA[Authority to Represent &#38; Vakalatnamas: Juridical Foundations and Practical Issues]]></title><description><![CDATA[In litigation practice, the authority of an advocate to act is often taken for granted, with vakalatnamas and authority letters treated as routine paperwork. Yet beneath this apparent formality lies a dense body of law that determines the very legitimacy of representation. Questions of who may sign, how consent is proved, and whether a scanned signature suffices are not clerical details: they cut to the root of agency, evidence, and procedure. ]]></description><link>https://www.metalegal.in/post/authority-to-represent-vakalatnamas-juridical-foundations-and-practical-issues</link><guid isPermaLink="false">68d3a2c7bb3ee0c0b3648e86</guid><category><![CDATA[Insights]]></category><pubDate>Wed, 24 Sep 2025 09:08:44 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/354180_bdf8d43517fb400da6df8a556c15c0ea~mv2.jpg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>amargahlot</dc:creator></item><item><title><![CDATA[Beyond Procedural Lapse: Delhi High Court Rules GST Proceedings Against Non-Existent Entity Void ab initio]]></title><description><![CDATA[The Delhi High Court in HCL Infosystems Ltd. v. Commissioner of State Tax reaffirmed that GST proceedings against a company dissolved due to amalgamation are void ab initio. The Court held that such actions are not curable under section 160 of the CGST Act, nor authorised by section 87. This judgment aligns with the Supreme Court’s ruling in Maruti Suzuki, reinforcing the principle that legal proceedings cannot be pursued against non-existent entities.]]></description><link>https://www.metalegal.in/post/beyond-procedural-lapse-delhi-high-court-rules-gst-proceedings-against-non-existent-entity-void-ab</link><guid isPermaLink="false">685f89bda5354756409c5c61</guid><category><![CDATA[Court rulings]]></category><pubDate>Fri, 13 Jun 2025 18:30:00 GMT</pubDate><dc:creator>Editorial Board</dc:creator></item><item><title><![CDATA[[Patna HC] Appellate Authorities Under GST Must Decide Appeals on Merits, Not Technicalities]]></title><description><![CDATA[In M/s Silverline v. State of Bihar, the Patna High Court held that GST appellate authorities must adjudicate appeals on their merits, even in cases of procedural lapses or absence of supporting documents. The Court ruled that dismissal for non-prosecution without a merit-based inquiry violates statutory duty under s. 107 of the Bihar GST Act reinforces the importance of reasoned, fair, and substantive appellate decisions.]]></description><link>https://www.metalegal.in/post/patna-hc-appellate-authorities-under-gst-must-decide-appeals-on-merits-not-technicalities</link><guid isPermaLink="false">685ee2917d12e91fd9bef93e</guid><category><![CDATA[Court rulings]]></category><pubDate>Tue, 03 Jun 2025 18:30:00 GMT</pubDate><dc:creator>nitishsolanki</dc:creator></item><item><title><![CDATA[Supreme Court: Retired Partner Still Liable Under NI Act if Statutory Formalities Are Not Followed]]></title><description><![CDATA[The Supreme Court, in Shivappa Reddy v. S. Srinivasan, has reaffirmed that partners retiring from a firm must strictly comply with statutory requirements under the Partnership Act to escape liability under the Negotiable Instruments Act. The Court set aside a High Court order quashing proceedings and emphasised that non-compliance with Section 72 obligations leaves retired partners exposed to criminal liability for dishonoured cheques.]]></description><link>https://www.metalegal.in/post/supreme-court-retired-partner-still-liable-under-ni-act-if-statutory-formalities-are-not-followed</link><guid isPermaLink="false">68625193759f083af9885dd5</guid><category><![CDATA[Court rulings]]></category><pubDate>Fri, 30 May 2025 18:30:00 GMT</pubDate><dc:creator>Prishita Sadhwani</dc:creator></item><item><title><![CDATA[Can a Spouse Be Convicted for Abetment under the PC Act? Supreme Court Delivers a Split Verdict]]></title><description><![CDATA[In P. Nallammal v. State, the Supreme Court delivered a split verdict on whether a public servant’s spouse can be convicted for abetting the accumulation of disproportionate assets. While both judges upheld asset attachment and procedural findings, they diverged sharply on the standards required to prove abetment under Section 109 IPC read with the Prevention of Corruption Act, 1988.]]></description><link>https://www.metalegal.in/post/can-a-spouse-be-convicted-for-abetment-under-the-pc-act-supreme-court-delivers-a-split-verdict</link><guid isPermaLink="false">685e9fdfd2c786af5d61c252</guid><category><![CDATA[Court rulings]]></category><pubDate>Thu, 29 May 2025 18:30:00 GMT</pubDate><dc:creator>Purvi Garg</dc:creator></item><item><title><![CDATA[Bombay High Court Upholds Commercial Expediency for Deductions &#38; Sets Boundaries on AO Jurisdiction under Section 115J of the Income-tax Act]]></title><description><![CDATA[The Bombay High Court, in a decisive ruling, upheld the allowability of business expenditure incurred by Mahindra &#38; Mahindra Ltd. in supporting its distressed subsidiary. The Court reaffirmed that commercial expediency justifies such deductions under Sections 28 and 37 of the Income-tax Act, 1961. It also clarified that the Assessing Officer has limited jurisdiction under Section 115J, reinforcing the sanctity of audited financials prepared under the Companies Act.]]></description><link>https://www.metalegal.in/post/bombay-high-court-upholds-commercial-expediency-for-deductions-sets-boundaries-on-ao-jurisdiction</link><guid isPermaLink="false">68392cbd6be3ccb4d3fdf8fd</guid><category><![CDATA[Court rulings]]></category><pubDate>Thu, 22 May 2025 18:30:00 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/354180_9f4916870d2b4c179b6dcc429361cf84~mv2.png/v1/fit/w_790,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Sanket Pisal</dc:creator></item><item><title><![CDATA[Provisional Attachment Under GST: Bombay High Court Sets Aside Provisional Attachment of Bank Account for Procedural Lapses]]></title><description><![CDATA[In a significant ruling, the Bombay High Court quashed the provisional attachment of a bank account under the MGST Act, citing procedural lapses and absence of a reasoned order. The Court reiterated that such coercive powers must be exercised judiciously, based on tangible material, and not on presumptions. This decision reinforces judicial scrutiny of arbitrary use of powers under Section 83 of the GST regime.]]></description><link>https://www.metalegal.in/post/provisional-attachment-under-gst-bombay-high-court-sets-aside-provisional-attachment-of-bank-accoun</link><guid isPermaLink="false">6854328f179fee421c25e931</guid><category><![CDATA[Court rulings]]></category><pubDate>Thu, 22 May 2025 18:30:00 GMT</pubDate><dc:creator>Neil Moondra</dc:creator></item><item><title><![CDATA[Charting The Course – Essential Considerations For Indian Crypto Startups Amidst Evolving Regulations]]></title><description><![CDATA[India’s evolving crypto regulations require startups to navigate a complex matrix of tax law, AML norms, data privacy obligations, and consumer protection rules. This insight distils the key legal imperatives—FIU-IND registration, 30% taxation, CERT-In incident reporting, and DPDP compliance—into a strategic roadmap for Web3 founders building in India's regulated VDA ecosystem.]]></description><link>https://www.metalegal.in/post/charting-the-course-essential-considerations-for-indian-crypto-startups-amidst-evolving-regulation</link><guid isPermaLink="false">682eae6d53176812d1af3041</guid><category><![CDATA[Insights]]></category><pubDate>Wed, 21 May 2025 18:30:00 GMT</pubDate><dc:creator>sanyamaggarwal</dc:creator></item><item><title><![CDATA[Delhi Court: Notional Income and Earning Capacity Insufficient Grounds to Deny Interim Maintenance Under Section 125 of the CrPC]]></title><description><![CDATA[The Delhi High Court has reaffirmed that interim maintenance under Section 125 CrPC cannot be denied based on notional income or presumed earning capacity. Recognising the economic burden on custodial parents, the Court stressed actual income disclosures and caregiving roles, remanding the matter for a fresh assessment of financial documents.]]></description><link>https://www.metalegal.in/post/delhi-court-notional-income-and-earning-capacity-insufficient-grounds-to-deny-interim-maintenance-u</link><guid isPermaLink="false">682f1a3f1130e3f9318301bb</guid><category><![CDATA[Court rulings]]></category><pubDate>Wed, 21 May 2025 18:30:00 GMT</pubDate><dc:creator>Editorial Board</dc:creator></item></channel></rss>