https://www.taxtmi.com/caselaws?id=424651 Section 212(6) of the Companies Act, 2013 creates a special cognizance bar for offences under Section 447, requiring a written complaint by the SFIO Director or an authorised Central Government officer; a private complaint cannot bypass that statutory route, and cognizance on that basis was held unsustainable. Where the alleged fabrication concerned company records, annual returns, board resolutions and share allotment, the company was treated as a necessary party, and its non-joinder was considered fatal on the facts. The Court also found that delay, parallel civil and company proceedings, and the surrounding matrimonial and corporate dispute showed abuse of process and mala fide prosecution, warranting quashing. en-us Mon, 06 Jun 2022 00:00:00 +0530 Wed, 06 Jul 2022 08:13:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424651 Section 212(6) of the Companies Act, 2013 creates a special cognizance bar for offences under Section 447, requiring a written complaint by the SFIO Director or an authorised Central Government officer; a private complaint cannot bypass that statutory route, and cognizance on that basis was held unsustainable. Where the alleged fabrication concerned company records, annual returns, board resolutions and share allotment, the company was treated as a necessary party, and its non-joinder was considered fatal on the facts. The Court also found that delay, parallel civil and company proceedings, and the surrounding matrimonial and corporate dispute showed abuse of process and mala fide prosecution, warranting quashing. Case-Laws Companies Law Mon, 06 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424651