https://www.taxtmi.com/caselaws?id=423780 The formulation of points of difference for reference to a third Member under Section 419(5) of the Companies Act, 2013 was only a ministerial step in the Tribunal's reference mechanism and did not determine any substantive right or liability. It did not finally decide the dispute, conclude the maintainability question, or amount to an adjudicatory order attracting Section 421(1). An appeal lies only after the reference is decided and the matter is finally disposed of by the Tribunal in accordance with the majority opinion. The challenge was therefore not maintainable, as the impugned communication was not an appealable order. en-us Wed, 25 May 2022 00:00:00 +0530 Tue, 21 Jun 2022 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423780 The formulation of points of difference for reference to a third Member under Section 419(5) of the Companies Act, 2013 was only a ministerial step in the Tribunal's reference mechanism and did not determine any substantive right or liability. It did not finally decide the dispute, conclude the maintainability question, or amount to an adjudicatory order attracting Section 421(1). An appeal lies only after the reference is decided and the matter is finally disposed of by the Tribunal in accordance with the majority opinion. The challenge was therefore not maintainable, as the impugned communication was not an appealable order. Case-Laws Companies Law Wed, 25 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423780