Taxmann Publications

MSME

Digest

Judicial Analysis of
MSMED Act Decisions

By

Mukesh Mohan Gupta

📚 Edition 2026 • 536 Pages

India's Most Structured Judicial Guide on MSME Law

50+ Landmark Supreme Court & High Court Judgments Explained in a Uniform 14-Part Analytical Format

A practice-ready legal compendium interpreting the Micro, Small and Medium Enterprises Development Act — covering delayed payments, statutory interest, Facilitation Council jurisdiction, arbitration conflicts, and insolvency overlaps.

10+ Supreme Court Rulings 40+ High Court Judgments 14-Part Analysis

Are You Facing These MSME Challenges?

⚖️

Section 18 Jurisdiction

Confusion over Facilitation Council's jurisdiction and scope?

📋

Arbitration Conflicts

Arbitration clause vs MSMED Act conflict resolution?

💰

75% Pre-Deposit

Section 19 pre-deposit requirements and exemptions?

📜

Award Enforcement

Enforcement of Facilitation Council awards?

🏛️

Insolvency Claims

MSME claims during insolvency proceedings?

⏱️

Delayed Payments

Recovery with statutory interest calculation?

👉 Judgments are scattered across databases.

👉 Legal positions are evolving.

👉 Compliance risks are increasing.

You need structured clarity.

THE SOLUTION

Introducing MSME Digest

A consolidated judicial reference designed for entrepreneurs, advocates, CAs, insolvency professionals, and policymakers.

50+

Curated Landmark Decisions

All landmark judgments carefully curated

10+

Supreme Court Rulings

Authoritative guidance from apex court

40+

High Court Judgments

State and regional judicial perspectives

14

Part Analytical Structure

Uniform framework for every case

📑

Statutory Appendices

Complete legal provisions included

UNIQUE SELLING PROPOSITION

What Makes This Book Different?

Every case is analyzed using our proprietary 14-Part Research Structure, transforming each judgment into a ready-to-use legal research module.

Uniform 14-Part Research Structure

This consistent analytical framework ensures you can quickly navigate any case, compare rulings, and extract applicable principles efficiently.

Each Case Includes:

1 Case Summary
2 Facts
3 Legal Issues
4 Arguments
5 Relevant Provisions
6 Ratio Decidendi
7 Judicial Guidelines
8 Analytical Commentary

+ 6 Additional Research Components

LEGAL DOMAINS

Critical MSME Litigation Areas Covered

All 9 essential legal domains with jurisdiction clarity, arbitration strategies, compliance frameworks & enforcement mechanisms.

Sections 15–23

Delayed Payments & Interest Provisions

Definition of "Supplier"

Judicial interpretation and scope

Section 18 References

Arbitration & Conciliation Provisions

Section 19 Pre-Deposit

75% deposit rules and exemptions

Award Enforceability

Execution and compliance mechanisms

Judicial Review

Standards and limitations

IBC Interaction

Insolvency & Bankruptcy Code overlap

Public Procurement

Policy for Micro & Small Enterprises

Arbitration Act Interplay

Interplay with MSMED provisions

✨ Each domain covered with landmark judgments, judicial principles & practical guidance.

Mukesh Mohan Gupta
ABOUT THE AUTHOR

Mukesh Mohan Gupta

President – Chamber of Indian Micro Small and Medium Enterprises

35+ years in banking & MSME policy
Former Independent Director, Dena Bank
Member – MSME Facilitation Council
Advisor to Ministry of Finance
Author & MSME thought leader

📌 Trusted voice in MSME ecosystem

Who Should Buy This Book?

🏭

MSME Entrepreneurs

⚖️

Advocates & Arbitrators

📊

Chartered Accountants

📋

Company Secretaries

🏛️

Insolvency Professionals

🏢

Policymakers

🎓

Legal Researchers & Academics

Edition

2026

Pages

536

Language

English

Publisher

Taxmann

India's Leading Professional Publisher

50+ Landmark Judgments

Practice-Ready Format

Research Clarity

Don't Let MSME Litigation Risks Go Unmanaged

Whether you are enforcing a claim, challenging an award, or advising a client — this book gives you structured judicial clarity.

📦 Limited Stock Available • Fast Delivery

Published by

Taxmann Publications