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Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protection

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....Whether a writ is maintainable where management changed post-approval of a resolution plan: held that change in management via statutorily approved resolution alters the party composition such that the appellate tribunal cannot decide rights under Section 32A of the IBC; writ maintainable and not barred as parallel remedy - outcome: writ entertained. Whether attachment of property is a transfer under the PBPT Act: held no sale or transfer within Section 2(29) as only management changed under NCLT, so Section 57 inapplicable - outcome: benami provision not attracted. Whether benami status ousts IBC protection: held Section 32A embraces all corporate debtor property and benamidar holds subject property until governmental confiscation - outcome: attachment orders valid but cannot be acted upon in view of approved resolution. - HC....