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  • Taxmann’s Law Relating to Pre-Packaged Insolvency Resolution Process by V. S. Datey

This book covers a ‘topic-wise’ comprehensive commentary under the Insolvency & Bankruptcy Code 2016 (IBC). It seeks to answer the questions faced by professionals on a routine basis.

The Present Publication is the 2nd Edition, authored by V.S. Datey, updated till February 2022. The structure of the book is as follows:

  • [Chapter 1 & 2 | Background] Chapter 1 discussion starts with the background to the Insolvency Law along with the overall scheme of the IBC & the Insolvency and Bankruptcy Board of India. Chapter 2 discusses the general provisions applicable to the insolvency resolution process
  • [Chapter 3 | Overview of the Pre-Packaged Insolvency Resolution Process (PPIRP) ] This chapter begins with the background & basic design of PPIRP along with the application of provisions of CIRP to PPIRP & relaxations to MSMEs
  • [Chapter 4 | Eligibility & Conditions to Apply for PPIRP] This chapter discusses the conditions for making an application for PPIRP along with the meaning of corporate debtor, default, financial creditor, operational debt & operational creditor
  • [Chapter 5 | Initiation of PPIRP by Corporate Debtor] This chapter starts with a discussion on initial steps to be taken before making a formal application to adjudicating authority and the various steps to be taken to conduct PPIRP. This chapter also discussed the moratorium during the PPIRP period
  • [Chapter 6 | Procedure for PPIRP after Admission of Application] This chapter begins the discussion on the formal process of  PPIRP followed by the conduct of PPIRP by RP, powers of RP, the conduct of the business of corporate debtor during PPIRP, among other topics. This chapter also incorporates discussion on  the avoidance of preferential & undervalued transactions
  • [Chapter 7 | Constitution and Functioning of Committee of Creditors] The discussion starts with the constitution & meeting of CoC along with the provisions & procedures of CoC as applicable to PPIRP. The discussion also incorporates the Related Party in the case of the corporate debtor
  • [Chapter 8 & 9 | Submission and Approval of Resolution Plan by CoC & AA] These chapters cover the discussion around the requirements, invitation, furnishing, procedure, submission, and approval or rejection of resolution plan
  • [Chapter 10 | Adjudication, Appeals, and Penalties under PPIRP] This chapter discusses the adjudication & appeal provisions relating to corporate persons. This discussion also focuses on the jurisdiction of NCLT, various appeals & appellate authorities and appeals to the Supreme Court on questions of law
  • [Chapter 11 | Offences & Penalties in Relation to PPIRP] This chapter specifically deals with the offenses
  • [Chapter 12 & 13 | General Provisions & Procedural Aspects of NCLT & NCLAT]

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Taxmann’s Law Relating to Pre-Packaged Insolvency Resolution Process by V. S. Datey

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