https://www.taxtmi.com/caselaws?id=240508 The High Court of Himachal Pradesh ruled that the Reference sent by the Customs, Excise, and Services Tax Tribunal without obtaining leave of the Company Court dealing with the winding up proceedings of the respondent company was not maintainable. The Court emphasized the need for leave from the Company Court for legal proceedings against a company under winding up. Additionally, the Court clarified the maintainability of references against individuals associated with such companies, advising the petitioner to exhaust remedies under the Companies Act before seeking adjudication in the High Court. en-us Wed, 06 Nov 2013 00:00:00 +0530 Sat, 03 Oct 2015 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240508 The High Court of Himachal Pradesh ruled that the Reference sent by the Customs, Excise, and Services Tax Tribunal without obtaining leave of the Company Court dealing with the winding up proceedings of the respondent company was not maintainable. The Court emphasized the need for leave from the Company Court for legal proceedings against a company under winding up. Additionally, the Court clarified the maintainability of references against individuals associated with such companies, advising the petitioner to exhaust remedies under the Companies Act before seeking adjudication in the High Court. Case-Laws Central Excise Wed, 06 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240508