DIR-3 KYC for Directors — Process and the New 2026
Simplification
Understand the annual KYC obligation for
directors, recent penalty structure, and the shift to a once-in-three-years
filing.
At a
...
Director Identification Number (DIN) — Meaning, Application
& Rules
Everything a first-time director needs
to know about obtaining and maintaining a DIN under the Companies Act, 2013.
At a
Gla...
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, ...