Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
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A High Court held that the second proviso to Rule 30(9) of the Companies (Incorporation) Rules, 2014 imposes a strict bar on shifting a company's registered office where an appeal against the approved resolution plan is pending, and that Section 238 of the IBC does not override this restriction. The Court read the proviso as creating an independent threshold, found the Regional Director acted beyond jurisdiction in permitting the shift, and set aside the Regional Director's order as well as the Single Judge's order. It also held that the appellants could maintain the writ petition because they were heard in the proceedings, were aggrieved by the impugned order, and had no efficacious alternative remedy.
A High Court held that the second proviso to Rule 30(9) of the Companies (Incorporation) Rules, 2014 imposes a strict bar on shifting a company's registered office where an appeal against the approved resolution plan is pending, and that Section 238 of the IBC does not override this restriction. The Court read the proviso as creating an independent threshold, found the Regional Director acted beyond jurisdiction in permitting the shift, and set aside the Regional Director's order as well as the Single Judge's order. It also held that the appellants could maintain the writ petition because they were heard in the proceedings, were aggrieved by the impugned order, and had no efficacious alternative remedy.
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