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    Registered office shift barred during pending resolution plan appeals; Regional Director lacked jurisdiction under the Companies Rules.
    Article 227 review survives alternative remedy where tribunal acts without jurisdiction; contempt powers cannot alter substantive interim orders.
    Separate corporate personality and prior adjudication blocked inclusion of foreign assets in CIRP; BPRL transaction approval stood.
    Earlier registered security interest prevails over later tax lien; enforcement outside liquidation upheld and adverse remarks on liquidator removed.
    Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing dire...
    Certified copy requirement invalidates appeal institution when omitted, and delay condonation cannot cure the foundational defect.
    Court-process delay in uploading orders cannot prejudice compliance with service steps; dismissal for non-service was set aside.
    Personal guarantor liability survives resolution plan approval and limitation objection fails in Section 95 insolvency proceedings.
    Third-party mortgage does not create financial debt without disbursement; claim can still be admitted as an other creditor.
    Preferential transaction analysis under insolvency law upheld only for the related-party creditor transfer; CoC approval was not required.
    Pre-existing dispute under insolvency law failed where the debtor had already crystallised and acknowledged the balance payable.
    Statutory first charge and deemed relinquishment shaped treatment of VAT and CST dues in liquidation.
    Simultaneous insolvency and post-liquidation settlement limits upheld, with liquidation sustained despite objections and absent resolution plans.
    Section 19 assistance under insolvency law cannot compel a former statutory auditor absent possession or proven necessity.
    Liquidation waterfall under insolvency law prevails over state tax claims, barring treatment of tax dues as secured debt.
    Statutory travel restriction on a bankrupt upheld; trustee communications treated as compliance measures, not unlawful passport impounding
    Section 94 cannot be used to stall confirmed SARFAESI auction recovery proceedings after the sale process is completed.
    Personal guarantees and limitation in insolvency proceedings upheld against guarantors despite restructuring and corporate debtor moratorium.
    Section 7 insolvency cannot be used for coercive recovery where a quadripartite transaction is predominantly contractual.
    Limitation under Section 14 extends to prior IBC proceedings barred by pre-existing dispute, keeping the civil suit timely.
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Acts Income Tax