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    Non-existent company cannot institute insolvency proceedings after amalgamation; dismissal for non-maintainability was affirmed.
    Security deposit in contractual dispute retained only until arbitration is initiated; further custody left to the arbitrator.
    Excise licence renewal cannot bypass statutory conditions; insolvency forum lacks power to waive renewal fee or override State regulation.
    Timely filing in liquidation claims prevails as a belated customs claim was rejected for unexplained delay.
    International Valuation Standards notified for insolvency valuations across resolution, liquidation, pre-pack and guarantor bankruptcy processes.
    Natural justice in insolvency proceedings: a recall application cannot be rejected as review where an ex parte order was passed irregularly.
    Section 9 insolvency scrutiny allows record-based examination of debt, default and alleged pre-existing dispute before admission.
    Unregistered assignment deed may support substitution for collateral purpose, while validity objections remain open for final adjudication.
    Finality of possession under insolvency proceedings bars reopening access claims, while third parties may seek independent relief.
    Written acknowledgment and co-extensive guarantor liability kept insolvency action within limitation despite "without prejudice" wording.
    Limitation in insolvency proceedings extended by acknowledgments and recovery certificate; substituted legal heir could continue the pending appeal.
    CIRP threshold and development rights in a real estate project must be assessed within the insolvency process, not through arbitration.
    Non-speaking order and lack of reasons led to setting aside and remand for fresh reasoned consideration.
    Section 12A settlement drives release of Registry-held fixed deposit to the financial creditor after lien removal.
    Section 10A exclusion and pre-existing dispute standards applied to restore an insolvency claim under Section 9.
    Effective service of demand notice under insolvency law can be satisfied by MCA-recorded email service, with opportunity to prove compliance.
    Section 12A CIRP withdrawal before CoC constitution upheld; unadmitted claim alone does not create a right to object.
    Project-specific insolvency and debenture default were confined to the charged real estate project, not the debtor's other projects.
    Insolvency possession control prevails where no tenancy is proved and civil court protection cannot block eviction
    CIRP moratorium bars unilateral appropriation of pre-CIRP security deposits; insolvency claims must follow the resolution process.
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Acts Income Tax