https://www.taxtmi.com/caselaws?id=796655 Order XXXIX Rule 3 was substantially complied with where the injunction application served on defendants included the plaint and relevant annexures, enabling a full contest before the returnable date. The plaint prima facie disclosed a cause of action for an alleged provident-fund deficit or defalcation by an exempted establishment, and exclusion of provident-fund dues from a resolution plan did not bar that claim. Provident Fund authorities' powers did not oust civil jurisdiction, and parallel civil recovery and criminal investigation could continue. Alleged defalcation involving employee contributions and operations across multiple jurisdictions supported continuation of the SFIO investigation. Applications to vacate interim protection were dismissed pending adjudication of the injunction application. en-us Mon, 03 Aug 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796655 Order XXXIX Rule 3 was substantially complied with where the injunction application served on defendants included the plaint and relevant annexures, enabling a full contest before the returnable date. The plaint prima facie disclosed a cause of action for an alleged provident-fund deficit or defalcation by an exempted establishment, and exclusion of provident-fund dues from a resolution plan did not bar that claim. Provident Fund authorities' powers did not oust civil jurisdiction, and parallel civil recovery and criminal investigation could continue. Alleged defalcation involving employee contributions and operations across multiple jurisdictions supported continuation of the SFIO investigation. Applications to vacate interim protection were dismissed pending adjudication of the injunction application. Case-Laws Companies Law Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796655