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Search Results for "Liquidation"

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High Court

Bombay High Court Quashes Sales Tax Notices Against Axis Bank in Liquidation Proceeding — No Liability for Tax Deducted at Source Under MVAT Act After Company's Winding Up. The Court held that the State cannot recover tax from a secured creditor who had no obligation to deduct tax at source under Section 42 of the Maharashtra Value Added Tax Act, 2002, as the deduction obligation arises only when payment is made to the dealer, and after winding up, the Official Liquidator is the proper authority.

7 Mar 2017

The petitioner, Axis Bank Ltd., a banking company, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court s...

Supreme Court

Supreme Court Upholds NCLAT Decision on Mandatory 75% Voting Share for Resolution Plan Approval Under I&B Code. Financial Creditors' Rejection of Resolution Plan for Kamineni Steel & Power India Pvt. Ltd. and Innoventive Industries Ltd. Leads to Liquidation as Plan Did Not Garner Required Majority.

6 Sep 2018

The Supreme Court of India heard appeals arising from a common judgment of the National Company Law Appellate Tribunal (NCLAT) dated 6 September 2018,...

High Court

High Court of Karnataka Dismisses Appeal Against Company Judge Order in Winding-Up Proceedings — Official Liquidator Authorized to Collect Rents from Tenants of Wound-Up Company. The Court held that the Official Liquidator is entitled to collect rents from tenants of the company in liquidation, and the appellant's claim for adjustment of rent against alleged dues was not maintainable without proper adjudication.

17 Sep 2025

The present Original Side Appeal (OSA) was filed under Section 483 of the Companies Act, 1956 read with Section 4 of the High Court of Karnataka Act, ...

Tribunals

NCLAT Allows Secured Creditor's Appeal Against Contribution Order in IBC Liquidation — Secured Creditor Realizing Security Under Section 52 Not Liable to Contribute to Workmen's Dues or Liquidation Costs. The court held that the waterfall mechanism under Section 53 IBC does not apply to secured creditors who opt out of the liquidation process, and Section 226(1)(b) of Companies Act, 2013 is inapplicable.

14 Jan 2025

The appeal was filed by Cosmos Co-Operative Bank Ltd., a secured creditor of Pandit Automotive Pvt. Ltd. (corporate debtor), challenging an order of t...

Tribunals

National Company Law Appellate Tribunal at Chennai hears appeals against NCLT orders rejecting a minority shareholder's Scheme of Arrangement and confirming the sale of the corporate debtor as a going concern. The appellant challenged the concurrent running of the liquidation sale process and scheme consideration, contending that Section 230 of the Companies Act, 2013 takes precedence over the IBBI (Liquidation Process) Regulations, 2016.

19 May 2026

The appeals arose from the liquidation of Kamachi Industries Limited (Corporate Debtor), which was admitted into Corporate Insolvency Resolution Proce...

Tribunals

NCLAT Dismisses Appeal of Former Director in Fraudulent Trading Case Under Section 66 IBC. The Tribunal upheld the finding that the appellant siphoned funds and engaged in wrongful trading during liquidation of Easytech Global Private Limited.

3 Jul 2025

The present appeal under Section 61 of the Insolvency and Bankruptcy Code, 2016 (IBC) was filed by Mr. Gopal Kalra, the erstwhile director of M/s Easy...

High Court

Bombay High Court Dismisses Official Liquidator's Application for Appointment of Peon (MTS) in Liquidation Proceedings — Appointment Must Be in a Particular Liquidation, Not for General Assistance to Office. The Court held that Rules 308 and 309 of the Companies (Court) Rules, 1959 require appointment of additional staff for a specific liquidation, and salary must be paid from company funds, not Common Pool Fund.

14 Dec 2024

The Official Liquidator filed an application under Rules 308 and 309 of the Companies (Court) Rules, 1959 seeking permission to appoint Mr. Jitendra M...

High Court

Bombay High Court Quashes Liquidation Order Against Cooperative Society for Violation of Natural Justice. Failure to Conduct Enquiry Under Section 83 and Inspection Under Section 84 of Maharashtra Cooperative Societies Act, 1960 Renders Winding Up Order Arbitrary.

7 Jul 2014

The petitioners, Smt. Jaya Admane (Secretary) and Sanjay Dhabekar (President) of Samta Grahak Sahakari Sanstha, challenged an order dated 31st March 2...

High Court

Bombay High Court Allows MIDC to Resume Possession of Plots from Company in Liquidation for Non-Payment of Rent. Lease Termination Upheld Under Section 433(e) of Companies Act, 1956 — Permission Granted Under Section 446 for Resumption of Possession.

12 Mar 2024

The Maharashtra Industrial Development Corporation (MIDC) filed an application seeking permission to resume legal and physical possession of Plots No....

High Court

High Court Allows Impleadment of Liquidator in Pending Salary Recovery Suit -- Interprets IBC Provisions on Continuation of Proceedings Post-Liquidation -- Sets Aside Trial Court Order Dismissing Chamber Summons

5 Feb 2026

The Petitioner, a former employee of Respondent No.1 company, had filed a Summary Suit in 2017 for recovery of salary dues -- After the company went i...

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