Search Results for "voluntary liquidation"

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Search Results for "voluntary liquidation"

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High Court

Bombay High Court Allows Appeal Against Company Law Board Order — Transfer of Shares After BIFR Recommendation Void Under Section 536(2) Companies Act, 1956. Winding Up Deemed to Commence from Date of BIFR Recommendation Under Section 441(2) Companies Act, 1956.

4 Oct 2024

The appellants, Maharashtra Antibiotics and Pharmaceuticals Ltd. (MAPL) and Hindustan Antibiotics Ltd., challenged an order of the Company Law Board (...

High Court

Bombay High Court Allows SVLDRS Declaration for Tax Dues Quantified Before Cut-Off Date - Petitioner's Letter Admitting Liability and Department's Demand Letter Constitute Quantification Under Section 121(r) of Finance (No.2) Act, 2019. The court held that a written communication of duty liability admitted by the person during enquiry, investigation or audit, including a letter intimating duty demand or duty liability admitted, qualifies as quantification under the scheme.

6 Aug 2024

The petitioner, Eka Academy Private Limited, received an email from the GST audit team on 5th April 2019 regarding a service tax mismatch for Financia...

Supreme Court

Supreme Court Allows Secured Creditor's Appeal in Customs Duty Priority Dispute Over Wound-Up Company's Hypothecated Goods. Held that customs authorities do not have priority over secured creditors under Section 529A of Companies Act, 1956 for sale of warehoused goods under Customs Act, 1962.

1 Sep 2023

The appeal by Industrial Development Bank of India (IDBI) challenged the judgment of the Andhra Pradesh High Court which held that customs authorities...

High Court

Bombay High Court Allows Writ Petition Challenging SVLDRS-3 Demand for Interest Component Under Sabka Vishwas Scheme. Interest paid under protest prior to show cause notice is part of tax dues under Section 124(2) of Finance Act, 2019.

13 Jan 2023

The Petitioner, National Centre for the Performing Arts, a public trust registered under the Societies Registration Act, 1860, and engaged in providin...

Supreme Court

Supreme Court Allows Financial Creditor's Appeal for Transfer of Winding Up Proceedings to NCLT. The Court held that the proviso to Section 434(1)(c) of the Companies Act, 2013 permits any party to apply for transfer, and the High Court's rejection based on compliance with Rule 24 and existence of a winding up order was erroneous.

22 Sep 2020

The appeal arose from an order of the Company Court (High Court of Allahabad) refusing to transfer a winding up petition to the National Company Law T...

Supreme Court

Supreme Court Examines Bona Fides of Insolvency Proceedings by Telecom Service Providers to Avoid AGR Dues. The Court held that no fresh dispute on AGR dues can be raised after final judgment and that spectrum cannot be subject of IBC proceedings.

20 Jul 2020

The Supreme Court was hearing miscellaneous applications in the ongoing litigation concerning the definition of Adjusted Gross Revenue (AGR) and the p...

High Court

High Court of Karnataka Allows Condonation of Delay in Filing Revised E-Form INC-28 for Voluntary Dissolution. Court Permits Correction of Company Status from 'Under Liquidation' to 'Dissolved' Under Sections 637B, 446(2), 481 of Companies Act, 1956.

10 Jul 2020

The applicant, M/s. Plyworth Marketing India Pvt. Ltd. (under liquidation), filed Company Application No.32/2019 in O.L.R. No.9/2017 before the High C...

High Court

Bombay High Court Allows Petitioner's Challenge to Collector's Order Setting Aside Auction Sale in Revenue Recovery Matter — Auction Purchaser's Bid Confirmed Despite Cooperative Society's Liquidation. The court held that the Collector exceeded his revisional jurisdiction under the Maharashtra Land Revenue Code, 1966, by setting aside a confirmed auction sale on grounds of inadequacy of consideration and alleged violation of the Maharashtra Cooperative Societies Act, 1960.

8 Sep 2006

The petitioner, Jayant s/o Vasantrao Dhole, challenged the orders of the Collector, Amravati, dated 1.6.1992, setting aside an auction sale conducted ...

High Court

Bombay High Court Dismisses Petition Challenging EPF Attachment Over SFC Sale Property. Section 11(2) of EPF Act, 1952 creates overriding first charge on assets, enforceable against purchaser in SFC sale, not limited to insolvency or winding up.

28 Mar 2006

The petitioner, M/s. Indus Agro Products, was a purchaser in a sale conducted by the State Financial Corporation under the State Financial Corporation...

High Court

Bombay High Court Quashes Criminal Complaints for Dishonour of Cheques Due to Lack of Proper Service of Demand Notice Under Section 138 of Negotiable Instruments Act, 1881. The court held that the complainant must prove that the demand notice was sent to the correct address of the accused by registered post with acknowledgment due, failing which the complaint is not maintainable.

30 Nov -0001

The judgment involves a batch of criminal writ petitions filed by the petitioners (Prabhakar Dattatraya Gune, Sanjay Chandrakant Kirloskar, and M.V. P...

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