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    <title>2026 (3) TMI 300 - CALCUTTA HIGH COURT</title>
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    <description>Rule 30(9) of the Companies (Incorporation) Rules, 2014 permits shifting of a registered office after a resolution plan under section 31 of the Insolvency and Bankruptcy Code, 2016, provided no appeal against the approved plan is pending and no inquiry, inspection or investigation is pending or initiated after approval. The Court accepted that a pending appeal did not, by itself, stay the approved resolution plan, and relied on the appellate tribunal&#039;s clarification that the shifting application could be considered in accordance with law. As no prejudice to the petitioners was shown, the order allowing transfer of the registered office from West Bengal to Maharashtra was held not to breach the proviso and the writ petition was dismissed.</description>
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      <title>2026 (3) TMI 300 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=787545</link>
      <description>Rule 30(9) of the Companies (Incorporation) Rules, 2014 permits shifting of a registered office after a resolution plan under section 31 of the Insolvency and Bankruptcy Code, 2016, provided no appeal against the approved plan is pending and no inquiry, inspection or investigation is pending or initiated after approval. The Court accepted that a pending appeal did not, by itself, stay the approved resolution plan, and relied on the appellate tribunal&#039;s clarification that the shifting application could be considered in accordance with law. As no prejudice to the petitioners was shown, the order allowing transfer of the registered office from West Bengal to Maharashtra was held not to breach the proviso and the writ petition was dismissed.</description>
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      <pubDate>Fri, 27 Feb 2026 00:00:00 +0530</pubDate>
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