MSME Digest By Mukesh Mohan Gupta 1st Edition March 2026

MSME Digest By Mukesh Mohan Gupta 1st Edition March 2026

The Present Publication is the Latest Edition, authored by CA. Mukesh Mohan Gupta, with the following noteworthy features:

• [Comprehensive Court Coverage] The Digest compiles 50+ carefully curated decisions, including:
  • 10+ decisions of the Supreme Court of India, and
  • 40+ decisions from various High Courts
  • This structure enables readers to trace both binding constitutional principles and jurisdiction-specific procedural developments
• [Uniform 14-Part Analytical Case Structure] Each judgment is presented through a consistent, research-friendly format:
  • Case Summary
  • Abstract/Headnote
  • Keywords
  • Case Details
  • Introduction & Background
  • Facts of the Case
  • Legal Issues Involved
  • Petitioner/Appellant’s Arguments
  • Respondent’s Arguments
  • Related Legal Provisions
  • Judgment with Ratio Decidendi and Obiter Dicta
  • Guidelines Emerging from the Decision
  • Conclusion & Commentary
  • References
  • This systematic presentation transforms each judgment into a self-contained legal research module, enhancing efficiency and doctrinal clarity
• [Focused Thematic Coverage] The Digest addresses core litigation and compliance themes, including:
  • Delayed payments and statutory interest under Sections 15–23 of the MSMED Act
  • Definition and eligibility of ‘Supplier’
  • Jurisdiction and powers of MSME Facilitation Councils
  • Arbitration clause conflicts and Section 18 references
  • Mandatory pre-deposit requirements under Section 19
  • Enforceability of awards and judicial review standards
  • Interaction between MSMED proceedings and Insolvency & Bankruptcy Code
  • Government procurement policies and preferential treatment
  • Balancing contractual autonomy with statutory protection
• [Integrated Statutory & Policy Reference Tools] The book includes detailed appendices containing:
  • The full text of the MSMED Act 2006
  • MSMED (Furnishing of Information) Rules 2016
  • MSME Fund Rules 2016
  • National Board for MSME Rules 2006
  • Public Procurement Policy for MSEs Order 2012
  • Relevant Notifications
  • A comprehensive Subject Index for rapid navigation
  • This integrated toolkit allows users to move seamlessly between judicial interpretation and underlying statutory provisions

The coverage of the book is as follows:

• The Supreme Court decisions included in the Digest address pivotal doctrinal questions such as:
  • Whether unregistered entities can invoke Section 18 remedies
  • Limitations and counterclaims in MSME arbitration
  • Scope of mandatory 75% pre-deposit under Section 19
  • Validity of arbitration clauses vis-à-vis MSMED overrides
  • Treatment of MSME claims during insolvency resolution
• High Court decisions further expand upon:
  • Territorial and procedural jurisdiction of Facilitation Councils
  • Award challenges and interim relief standards
  • Procurement policy enforcement
  • Banking and revival framework interactions
  • Practical enforcement of statutory interest claims
• Together, these decisions provide a panoramic view of how MSME law operates in litigation, arbitration, insolvency, and procurement contexts