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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Vanishing companies: failure to maintain offices, trace directors or file statutory returns prompts enforcement and prosecutions.</h1> Identification of vanishing companies rests on failure to maintain a registered office, non traceability of directors, and non filing of statutory returns or listing obligations after raising funds through an Initial Public Offer. The Ministry reported follow-up measures including prosecutions for misstatements and fraud, lodging of police FIRs to trace companies and directors, and outcomes ranging from regularisation of filings to liquidation, with a state wise annexure listing companies still identified as vanishing.

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