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    August 21, 2026   Case LawsIBC
    Statutory appellate remedy against NCLT orders prevails, requiring challenges to revised resolution plans before the designated appellate forum.
    August 21, 2026   Case LawsIBC
    Regulatory fee on resolution plans validly forms part of insolvency resolution process costs and applies prospectively to pending plans.
    August 21, 2026   Case LawsIBC
    Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
    August 21, 2026   Case LawsIBC
    Financial creditor status fails where real estate allottees elect refund remedies instead of maintaining continuing allotment claims.
    August 21, 2026   Case LawsMoney Laundering
    Scheduled offence requirement limits continuation of ECIR proceedings after the predicate FIR ends and restricts addendum-based revival attempts.
    August 21, 2026   Case LawsMoney Laundering
    Anticipatory bail in money-laundering matters may be denied where prima facie evidence, grave allegations and investigative non-cooperation coexist.
    August 21, 2026   Case LawsMoney Laundering
    Uncorroborated co-accused statements cannot alone establish knowing participation in money laundering, requiring quashing of proceedings against alleg...
    August 21, 2026   Case LawsService Tax
    Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
    August 21, 2026   Case LawsService Tax
    Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
    August 21, 2026   Case LawsService Tax
    Merchant discount rate taxation bars a separate service-tax levy on issuing bank interchange fees already included in the composite charge.
    August 21, 2026   Case LawsIndian Laws
    Cheating and criminal conspiracy require proof of dishonest inducement and a proven agreement, not suspicion or selective attribution.
    August 20, 2026   Case LawsGST
    Common Portal service alone does not validly serve contested GST notices or trigger appeal limitation periods.
    August 20, 2026   NotificationsLaw of Competition
    Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
    August 20, 2026   Case LawsGST
    Restoration of GST registration appeal ensures merits consideration after limitation-based dismissal is set aside under binding precedent.
    August 20, 2026   Case LawsGST
    GST registration cancellation for prolonged return default may operate during default, while time-barred appeals cannot be revived through writs.
    August 20, 2026   Case LawsGST
    Road-access annuity exemption excludes deferred payments that constitute consideration for taxable road works-contract services under concession arran...
    August 20, 2026   Case LawsGST
    Uncomputed GST liability for transporter supports regular bail in alleged clandestine goods transportation without invoices and e-way bills.
    August 20, 2026   Case LawsGST
    Classification of Psyllium seeds as dried goods denies fresh-produce exemption and results in GST liability.
    August 20, 2026   Case LawsIncome Tax
    Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
    August 20, 2026   Case LawsIncome Tax
    Sufficient cause for departmental delay justified condonation and enabled the Revenue's income-tax appeal to proceed for admission.
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    August 21, 2026   Case Laws IBC
    Statutory appellate remedy against NCLT orders prevails, requiring challenges to revised resolution plans before the designated appellate forum.
    August 21, 2026   Case Laws IBC
    Regulatory fee on resolution plans validly forms part of insolvency resolution process costs and applies prospectively to pending plans.
    August 21, 2026   Case Laws IBC
    Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company records.
    August 21, 2026   Case Laws IBC
    Financial creditor status fails where real estate allottees elect refund remedies instead of maintaining continuing allotment claims.
    August 21, 2026   Case Laws Money Laundering
    Scheduled offence requirement limits continuation of ECIR proceedings after the predicate FIR ends and restricts addendum-based revival attempts.
    August 21, 2026   Case Laws Money Laundering
    Anticipatory bail in money-laundering matters may be denied where prima facie evidence, grave allegations and investigative non-cooperation coexist.
    August 21, 2026   Case Laws Money Laundering
    Uncorroborated co-accused statements cannot alone establish knowing participation in money laundering, requiring quashing of proceedings against alleged facilitators.
    August 21, 2026   Case Laws Service Tax
    Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provider exemption.
    August 21, 2026   Case Laws Service Tax
    Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability.
    August 21, 2026   Case Laws Service Tax
    Merchant discount rate taxation bars a separate service-tax levy on issuing bank interchange fees already included in the composite charge.
    August 21, 2026   Case Laws Indian Laws
    Cheating and criminal conspiracy require proof of dishonest inducement and a proven agreement, not suspicion or selective attribution.
    August 20, 2026   Case Laws GST
    Common Portal service alone does not validly serve contested GST notices or trigger appeal limitation periods.
    August 20, 2026   Notifications Law of Competition
    Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period expires.
    August 20, 2026   Case Laws GST
    Restoration of GST registration appeal ensures merits consideration after limitation-based dismissal is set aside under binding precedent.
    August 20, 2026   Case Laws GST
    GST registration cancellation for prolonged return default may operate during default, while time-barred appeals cannot be revived through writs.
    August 20, 2026   Case Laws GST
    Road-access annuity exemption excludes deferred payments that constitute consideration for taxable road works-contract services under concession arrangements.
    August 20, 2026   Case Laws GST
    Uncomputed GST liability for transporter supports regular bail in alleged clandestine goods transportation without invoices and e-way bills.
    August 20, 2026   Case Laws GST
    Classification of Psyllium seeds as dried goods denies fresh-produce exemption and results in GST liability.
    August 20, 2026   Case Laws Income Tax
    Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge.
    August 20, 2026   Case Laws Income Tax
    Sufficient cause for departmental delay justified condonation and enabled the Revenue's income-tax appeal to proceed for admission.

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      Home› Highlights › Companies Law › 2014 › March, 2014 › This
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      Companies Law

      Winding up petition - time limit - The petition is based...

      Winding Up Petition Based on Decretal Debt Under Article 136: 12-Year Limitation Period from Decree Enforceability Date.

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      Companies LawMarch 31, 2014Case LawsHC
      Winding up petition - time limit - The petition is based entirely on the decretal debt, not the underlying cause of action. Limitation would be governed not by Article 137 but by Article 136, and that provides a period of 12 years from the date when the decree is enforceable. - HC
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