https://www.taxtmi.com/caselaws?id=784970 Application sought punishment for alleged falsification of corporate books within the scope of Section 71 of the I&B Code; the appellate order records that prior impediment of non-impleadment has been removed so the interlocutory application must be decided independently on its merits. The operative effect is that the Respondents now stand impleaded and the trial forum is directed to adjudicate the IA on merits without being influenced by appellate observations, enabling consideration of alleged punitive liability arising from falsification within the insolvency process. en-us Thu, 13 Nov 2025 00:00:00 +0530 Thu, 15 Jan 2026 08:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784970 Application sought punishment for alleged falsification of corporate books within the scope of Section 71 of the I&B Code; the appellate order records that prior impediment of non-impleadment has been removed so the interlocutory application must be decided independently on its merits. The operative effect is that the Respondents now stand impleaded and the trial forum is directed to adjudicate the IA on merits without being influenced by appellate observations, enabling consideration of alleged punitive liability arising from falsification within the insolvency process. Case-Laws IBC Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784970