Section 12A under IBC and its Evolution from Time to Time

Section 12A of the Insolvency and Bankruptcy Code, 2016 is one of those provisions that cannot be understood merely by reading its present wording. Its meaning has developed over time through judicial decisions, amendments to the CIRP Regulations and, most recently, the Insolvency and Bankruptcy Code (Amendment) Act, 2026. The provision deals with a seemingly […]
