Home Highlights April 2013 Year 2013 This

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1. Dissolution of company sought u/s 481 of Companies Act, 1956. Court opined liquidation proceedings warranted termination, company should be dissolved as Official...

2. Court ordered dissolution of company and discharged Official Liquidator as Liquidator u/s 481 of Companies Act, 1956 as Official Liquidator could not proceed further...

3. The High Court allowed the application seeking dissolution of a company (in liquidation) u/s 481 of the Companies Act, 1956. As the company had insufficient funds and no...

4. Liquidation proceedings - Scope of the term "Party" - the proceedings for winding up of a company are actually proceedings in rem to which the entire body of creditors...

5. Application of official liquidator alleging misfeasance on the part, of the erstwhile Directors of the Company-in-liquidation - HC

6. The CESTAT ALLAHABAD held that the appeal abates u/s Rule 22 of Custom, Excise & Service Tax Appellate Tribunal Procedure Rules, 1982 due to the liquidation order by...

7. Rule 22 of CESTAT (Procedure) Rules, 1982 governs abatement of appeals in case of liquidation proceedings. The appellant company faced recovery of irregular CENVAT...

8. Seeking winding up of the respondent company - failure to pay debt in the normal and ordinary course of its business - The High Court notes the respondent company's...

9. Direction for investigation into the affairs of the company - reference the matter of SFIO on the request of the official liquidator - It is not the case of the Official...

10. Company liquidation proceedings warrant termination due to complete winding up, lack of funds, or other reasons preventing continuation. Court dissolved company,...

11. Seeking winding up of respondent company - Failure to pay outstanding dues - section 434 of the Companies Act, 1956 - The court noted the substantial unpaid amount...

12. Complaint u/s 276C (2) r.w.s. 278B - Allegation of willful evasion of tax - Liability of Directors / ex-directors of company u/s 179 - Company is under liquidation...

13. Liability of directors of private company - Section 179 - garnishee notice - it is clear that the department has not taken any steps to recover the dues from the...

14. Validity of reassessment/income tax proceedings against company in liquidation - IBC's overriding effect - NCLT order appointing official liquidator - Legal principle of...

15. Winding up proceedings - conduct of Official Liquidator (OL) - The OL really should have no interest in seeking to retain its control over the company under liquidation...