Articles of Association (AOA) — The Internal Rulebook of a
Company
How the AOA governs day-to-day
management, shareholder rights and internal decision-making.
At a
Glance
• &...
Memorandum of Association (MOA) — The Company's Charter Document
What the MOA contains, why it matters,
and how it can be altered under the Companies Act, 2013.
At a
Glance
• ...
Types of Companies under the Companies Act, 2013
Private, public, OPC, Section 8,
government and more — a clear guide to choosing the right company structure.
At a
Glance
• &n...
Incorporation of a Company under the Companies Act, 2013
A complete, easy-to-follow guide to
company registration in India — process, documents, timelines and common
mistakes to avoid.
At a
Glance...
Facts of the
Case
M/s. Nilachal Refractories Ltd. approached the High
Court of Orissa by filing W.P.(C) No. 22598 of 2022 against the Commissioner,
CT & GST, Odisha and another opposite party.
During conside...
Facts of the
CaseThe petitioner, Ramki Cements Private Limited, had
recently established a branch office at No. 257, PathinParai, Thottakudi,
Tirunelveli, Tamil Nadu – 627151. A GST certificate had thereafter been
...
Facts of the
CaseThe petitioner filed a writ petition before the
High Court seeking appropriate relief against the cancellation of GST
registration.The petitioner specifically prayed for issuance of
a suitable writ, ...
Facts of the
CaseThe petitioner filed a writ petition before the
High Court seeking appropriate relief against the cancellation of GST
registration.The petitioner specifically prayed for issuance of
a suitable writ, ...
Facts of the CaseThe petitioner, Sabu
G.S., was aggrieved by an assessment order referred to in the proceedings
as Ext.P2, relating to the assessment year 2010–2011 under the
Kerala Value Added Tax framework.Against...
Facts of the
CaseThe petitioner, Bimal Kothari, challenged
the order dated 17 December 2018 passed by the Assistant Commissioner
(DSGST), whereby the petitioner’s GST registration was cancelled.A show cause notice d...