Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Functus officio bars intervention in disposed writ proceedings where applicants show no tangible subsisting right or necessary-party status.
Pre-emptive rights under articles invalidated outsider share transfers that bypassed mandatory notice, valuation and existing-member sale procedures.
Locus standi in winding-up proceedings: former director's individual challenge to creditors' claims was barred by prior final adjudication.
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Foreign judgment presumption supports asset disclosure, while appellate review preserves reasonably exercised interlocutory discretion and maintains r...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Unadjudicated Supreme Court pleadings do not determine company law applicability, and mandamus requires prior demand and refusal.
Statutory auditor criminal liability requires designated responsibility, knowing false statements, or wilful default; negligence alone does not suffic...
Threshold FIR quashing requires prima facie review, leaving alleged forged loan-security documents and parallel prosecution to investigation.
Territorial jurisdiction follows contractual performance, while expired letters of credit do not extinguish underlying export-sale obligations.
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Company-name rectification may follow government action on information from an aggrieved company where registered names are confusingly similar.
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Director liability for unrecovered GST dues may extend to associated firms and related entities through corporate veil lifting.
Discretionary restoration costs require reasoned justification and cannot be imposed for facilitating statutory tax assessment proceedings.
Stamp-duty valuation of amalgamated shares requires current, relevant material; disputed demands may be remanded for fresh adjudication.
Mandatory audit quality controls and Ind AS 109 interest recognition underpin misconduct findings against auditor and audit firm
Discretionary transfer of winding-up proceedings under Section 434(1)(c) denied for delay, limited locus, and mature liquidation stage.
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