LiveLawBiz Company Law Monthly Digest: March 2026

Update: 2026-04-01 10:02 GMT

SUPREME COURT

Supreme Court Refuses To Interfere With ₹1,950 Crore NSEL Settlement For Traders Hit By 2013 Default

Case Title : LJ Tanna Enterprises vs National Spot Exchange Ltd

Case Number : C.A. 1485/2026

Citation : 2026 LLBiz SC 101

The Supreme Court has refused to interfere with the approval of a Rs 1,950-crore settlement scheme for traders affected by the 2013 default at National Spot Exchange Ltd (NSEL), dismissing an appeal challenging orders of the NCLT and the NCLAT that had cleared the plan.

A bench of Justices Pamidighantam Sri Narasimha and Alok Aradhe declined to interfere with the NCLAT's January 15, 2026 decision upholding the NCLT Mumbai's November 28, 2025 order approving the scheme of arrangement proposed by National Spot Exchange Limited.

Supreme Court Refuses To Interfere With Bharti Telecom Scheme To Cancel 2.84 Crore Shares Held By Minority Shareholders

Case Title : Pannalal Bhansali & Ors vs Bharti Telecom Limited

Case Number : C.A. 7655/2025

Citation : 2026 LLBiz SC 103

The Supreme Court has declined to interfere with a scheme by Bharti Telecom Ltd., the promoter holding company of Bharti Airtel, to cancel 2.84 crore shares held by minority shareholders through a reduction of share capital.

Dismissing appeals filed by minority shareholders, a bench of Justices Sanjay Kumar and K. Vinod Chandran refused to interfere with an April 3, 2025 judgment of the National Company Law Appellate Tribunal (NCLAT), which had upheld the approval of the scheme by the National Company Law Tribunal (NCLT), Chandigarh.

Companies Act Does Not Mandate Valuation Report For Share Capital Reduction: Supreme Court

Case Title : Pannalal Bhansali vs Bharti Telecom Ltd & Ors

Case Number : Civil Appeal No. 7655 of 2025

Citation : 2026 LLBiz SC 103

The Supreme Court has dismissed appeals filed by minority shareholders challenging a reduction of share capital undertaken by Bharti Telecom Ltd, holding that the Companies Act does not require a valuation report from a registered valuer for such a process.

A bench of Justices Sanjay Kumar and K. Vinod Chandran said that reduction of share capital under Section 66 can be effected through a “special resolution” passed by shareholders and confirmation by the National Company Law Tribunal.

HIGH COURT

Calcutta High Court Sets Aside Order Restraining IIBI From Redemption Of ₹221.08 Crore Preference Shares At 20% Value

Case Title : Industrial Investment Bank of India Limited (In Voluntary Liqn.) Vs. Smt. Persis A. Khambatta & Another

Case Number : APO No. 339 of 2017

Citation : 2026 LLBiz HC (CAL) 68

The Calcutta High Court on March 12 allowed an appeal filed by Industrial Investment Bank of India Limited (IIBI). The court set aside a single judge's order that had confirmed an interim direction requiring the bank to set apart properties worth Rs 2 crore in a dispute relating to a resolution adopted in its 13th Annual General Meeting regarding redemption of preference shares.

Condonation Of Delay In Filing Returns For Company Not Available To Directors: Kerala High Court

Case Title : Prof M.K Sanoo and Anr v. State of Kerala and Ors

Case Number : WP(C) No. 8095 of 2024

Citation : 2026 LLBiz HC (KER) 51

The Kerala High Court has held that condonation of delay in filing annual returns does not wipe out the statutory disqualification incurred by directors for failure to file returns for consecutive financial years. The court observed that the benefit of condonation available to the company cannot be extended to its directors.

Indemnity Bond Not Required When Succession Certificate Is Filed Under IEPF Rules: Gujarat High Court

Case Title : Daksha Nanavati vs Investor Education and Protection Fund Authority and Anr

Case Number : R/Special Civil Application No. 12112 of 2023

Citation : 2026 LLBiz HC(GUJ) 40

The Gujarat High Court on 9 March held that where a claimant has already furnished a valid succession certificate under the Investor Education and Protection Fund (IEPF) Rules for transfer of shares, an indemnity bond cannot be insisted upon.

Justice Hemant M Prachchhak observed that the requirement to furnish an indemnity bond arises only in the absence of documents such as a succession certificate, and authorities cannot impose additional conditions not contemplated under the Rules.

Karnataka High Court Holds Pre‑Winding-Up Lease By Mysore Kirloskar Ltd To KIAMS Fraudulent

Case Title : Official Liquidator vs Kirloskar Institute of Advanced Management Studies

Case Number : ORIGINAL SIDE APPEAL NO. 19 OF 2015

Citation : 2026 LLBiz HC (KAR) 37

The Karnataka High Court on 17 February held that a lease executed by the erstwhile management of Mysore Kirloskar Ltd in favour of Kirloskar Institute of Advanced Management Studies (KIAMS) was a fraudulent and sham transaction intended to defeat creditors and was therefore void from inception.

A Division Bench of Justices D.K. Singh and Venkatesh Naik T heard an appeal by the official liquidator, challenging the Company Court's 21 July 2015 order that had rejected a request to cancel the lease due to limitation.

Extending Vigil Mechanism To Unlisted Companies Is Policy Decision; Delhi High Court Asks MCA To Consider After Consultation

Case Title : Manoj Kumar Grover v. Union Of India Through Ministry Of Corporate Affairs & Ors.

Case Number : W.P.(C) 7051/2020

Citation : 2026 LLBiz HC (DEL) 290

The Delhi High Court has observed that the question of extending the vigil/whistleblower mechanism prescribed under Section 177 of the Companies Act, 2013, to unlisted companies is a matter of legislative policy and cannot be directed by courts through judicial orders.

A Division Bench of Justices Prathiba M. Singh and Madhu Jain thus directed the Union Ministry of Corporate Affairs to undertake a stakeholder consultation in this regard, and thereafter take a decision, within a reasonable period, as to whether establishment of vigil mechanism needs to be extended to any other companies beyond what is already prescribed.

Calcutta High Court Holds Issue Of Appointing Woman Director Triable In Case Against Rashmi Metaliks

Case Title : Rashmi Metaliks Ltd & Ors vs State of West Bengal and Another

Case Number : CRR 482 OF 2025

Citation : 2026 LLBiz HC (CAL) 75

The Calcutta High Court has refused to quash criminal proceedings against Rashmi Metaliks Ltd and its directors for alleged non-compliance with the mandatory requirement under Section 149 of the Companies Act to appoint at least one woman director.

A Single-Judge Bench of Justice Ajay Kumar Gupta was hearing a criminal revision petition under Section 482 CrPC challenging proceedings pending before the Chief Judicial Magistrate, Alipore, including an order dated 19 September 2015.

Bombay High Court Allows Raj Kundra's Company To Challenge UK Anti-Suit Injunction In Rajasthan Royals Dispute

Case Title : Kuki Investments Ltd vs Emerging Media Ventures Ltd & Ors

Case Number : LEAVE PETITION (L) NO. 9778 OF 2026

Citation : 2026 LLBiz HC (BOM) 160

The Bombay High Court has granted leave under Clause XII of the Letters Patent to Kuki Investments Limited, a company owned by Raj Kundra, to institute a suit challenging an anti-suit injunction passed by the High Court of England and Wales in a dispute relating to the affairs of IPL franchise Rajasthan Royals.

Allowing the petition seeking permission to file the suit against Emerging Media Ventures Ltd. and others, Justice Abhay Ahuja observed that the court was satisfied that grounds were made out for grant of leave to institute the proposed suit.

No 'Deemed Liability' For Company Directors Under Negotiable Instruments Act: Calcutta High Court

Case Title : Masud Tarif vs State of West Bengal & Ors

Case Number : CRR 2128 OF 2025

Citation : 2026 LLBiz HC (CAL) 78

The Calcutta High Court has recently held that there is no deemed liability for a director merely by virtue of his designation, emphasising that specific factual averments in a complaint linking a director to the day-to-day management of the company are a jurisdictional prerequisite under Section 141 of the Negotiable Instruments Act.

NCLAT

NCLAT Modifies NCLT Order Dismissing Company Petition for Non-Joinder of Necessary Party, Allows Impleadment

Case Title : Mrs Duan Hongli and Anr v. Al-Sami Agro Products Private Limited and Ors

Case Number : Company Appeal (AT)(CH) No.02/2026

Citation: 2026 LLBiz NCLAT 77

The National Company Law Appellate Tribunal at Chennai recently modified an order of the NCLT which had dismissed a company petition on the ground of non-joinder of a necessary party.

The NCLT Amravati had dismissed a company petition filed by two individuals after observing that the principal relief was sought against Al-Sami Food Exports Pvt Ltd, which had not been made a party. Since the matter had reached the stage of arguments, the tribunal declined to permit addition of the party at that belated stage and dismissed the petition on account of non-joinder of necessary parties.

Allowing the appeal, a coram of Judicial Member Justice Sharad Kumar Sharma and Technical Member Jatindranath Swain observed that the provisions of the Companies Act, 2013 are guided by the principles of natural justice and are not strictly bound by the Civil Procedure Code.

NCLAT Stays NCLT Direction Appointing Administrator For Maruti Suzuki Dealer Indus Motors, Investigation To Continue

Case Title : Jaber Abdul Wahab and Ors v. T.P Anilkumar and Ors

Case Number : Company Appeal (AT) (CH) No.129/2025

Citation: 2026 LLBiz NCLAT 85

The National Company Law Appellate Tribunal (NCLAT) at Chennai has stayed an order appointing an administrator to oversee the affairs of Indus Motor Company Pvt Ltd, a major Maruti Suzuki dealership group in Kerala, though it declined to interfere with the direction for a central government investigation into the company's affairs.

A coram of Judicial Member Justice Sharad Kumar Sharma and Technical Member Jatindranath Swain passed the interim order while hearing a batch of appeals challenging the NCLT's order.

Special Resolution Under Companies Act Needed Only For Sale Of Undertakings, Not Individual Assets: NCLAT

Case Title : Madhukar Anantrao Pathak Vs MPTA Limited

Case Number : Company Appeal (AT) 109/2025

Citation : 2026 LLBiz NCLAT 89

The National Company Law Appellate Tribunal (NCLAT) at Delhi has held that shareholder approval through a special resolution under Section 180(1)(a) of the Companies Act, 2013, is required only when a company sells an "undertaking." The provision does not apply when a company disposes of an individual asset.

Share Capital Increase Without Notice To Family Shareholders Amounted To Oppression In Daruka Papers Case: NCLAT

Case Title : Suresh Kumar Agarwal & Ors Vs J.B. Daruka Papers Ltd & Ors

Case Number : Company Appeal (AT) 261-263/2025

Citation : 2026 LLBiz NCLAT 104

The National Company Law Appellate Tribunal (NCLAT) at Delhi has held that increasing the authorised share capital and issuing rights shares without notice to continuing shareholders in a closely-held family company amounted to oppression, after finding that the company proceeded on the assumption that certain shareholders had resigned even though the validity of their resignation itself was disputed.

NCLAT Dismisses MMTC Appeal Against NSEL's Settlement Scheme With Traders

Case Title : MMTC Limited Vs National Spot Exchange Ltd

Case Number : Company Appeal (AT) 34/2026

Citation : 2026 LLBiz NCLAT 128

The National Company Law Appellate Tribunal (NCLAT) at Delhi has rejected a challenge by state-run trading company MMTC Limited to a settlement scheme approved for National Spot Exchange Ltd., holding that the scheme cannot be reopened once it has been upheld in earlier proceedings and affirmed by the Supreme Court.

NCLT

NCLT Delhi Sanctions Merger Of Masibus Automation Into Sonepar India

Case Title : Sonepar India Private Limited Vs Nil

Case Number : Company Petition No. (CAA) - 59(ND)/2025

Citation : 2026 LLBiz NCLT (DEL) 178

The National Company Law Tribunal (NCLT) at Delhi has approved the amalgamation of Masibus Automation and Instrumentation Pvt. Ltd. with Sonepar India Pvt. Ltd., allowing the latter to absorb its subsidiary as part of a consolidation of operations.

The order was passed on March 3, 2026, by Judicial Member Bachu Venkat Balaram Das and Technical Member Reena Sinha Puri of the NCLT's New Delhi Bench.

NCLT Bengaluru Cancels Rights Share Allotment In Sha's Airborne Travels, Orders Register Rectification

Case Title : Zeeshan Ali Khan and Anr v. Sha'S Airborne Travels Pvt Ltd and Ors

Case Number : CP No.98/BB/2023

Citation : 2026 LLBiz NCLT (BEN) 179

The National Company Law Tribunal at Bengaluru on 11 February, set aside the allotment of 59,500 equity shares made in favour of a director of Sha's Airborne Travels Pvt Ltd, holding that the increase in authorised share capital and the subsequent rights issue were illegal and void ab initio.

A coram of Judicial Member Sunil Kumar Aggarwal and Technical Member Radhakrishna Sreepada held that the impugned actions were carried out unilaterally and amounted to unilateral dilution of the promoters' shareholding.

NCLT Bengaluru Approves Amalgamation Of Shilpa Therapeutics With Listed Parent Shilpa Medicare

Case Title : Shilpa Therapeutics Private Limited v. Shilpa Medicare Limited

Case Number : CP(CAA) No.44/BB/2024

Citation : 2026 LLBiz NCLT (BEN) 181

The National Company Law Tribunal (NCLT) at Bengaluru has recently approved the amalgamation of Shilpa Therapeutics Private Limited, a wholly owned subsidiary, into its listed parent Shilpa Medicare Limited, an intra-group merger within the Shilpa group.

A coram of Judicial Member Sunil Kumar Aggarwal and Technical Member Radhakrishna Sreepada sanctioned the scheme, holding that there remained no impediment to its approval after consideration of reports filed by statutory authorities.

Compromise Scheme Under Companies Act Can Be Considered Only In Liquidation, Not During CIRP: NCLT Kochi

Case Title : N.K Kurian v. K Easwara Pillai

Case Number : IA(IBC)/115/KOB/2024 in CP(IB)/06/KOB/2022

Citation : 2026 LLBiz NCLT (KOC) 182

The National Company Law Tribunal (NCLT) at Kochi has held that a scheme of compromise or arrangement under Section 230 of the Companies Act, 2013 cannot be considered during the corporate insolvency resolution process (CIRP) in the absence of a liquidation order.

A coram of Judicial Member Vinay Goel observed that the statutory framework places schemes under Section 230 at the post-liquidation stage and dismissed the application seeking its sanction as premature.

NCLT Mumbai Clears Scheme To Merge Asian Paints (Polymers) With Parent Asian Paints Ltd

Case Title : Asian Paints (Polymers) Pvt Ltd and Asian Paints Ltd

Case Number : CP (CAA) NO. 3/MB/2026

Citation : 2026 LLBiz NCLT (MUM) 192

The National Company Law Tribunal (NCLT) at Mumbai has approved a scheme of amalgamation under which Asian Paints (Polymers) Private Limited will merge into Asian Paints Limited, with the transferor company being dissolved without winding up.

The order was passed by a coram of Judicial Member Sushil Mahadeorao Kochey and Technical Member Prabhat Kumar. Allowing the merger scheme under the Companies Act, the tribunal observed that the arrangement appeared “fair and reasonable and is not violative of any provisions of law and is not contrary to public policy.”

NCLT Kochi Allows First Motion Plea In Kalyan Silks Demerger, Orders Unsecured Creditors' Meeting

Case Title : M/s Kalyan Silks Trichur Private Limited v. M/s Kalyan Silks Private Limited

Case Number : CA(CAA)//03/KOB/2026

Citation : 2026 LLBiz NCLT (KOC) 195

The National Company Law Tribunal (NCLT) at Kochi has allowed a first motion joint company application filed in connection with a proposed scheme of arrangement in the nature of a demerger between Thrissur-based textile retailer Kalyan Silks' group companies, Kalyan Silks Trichur Private Limited and Kalyan Silks Private Limited. The Tribunal also directed that a meeting of unsecured creditors of the demerged company be convened to consider the scheme.

NCLT Cuttack Approves Merger Of Godawari Energy Into Parent Godawari Power And Ispat

Case Title : Godawari Energy Ltd and Godawari Power & Ispat Ltd

Case Number : CP(CAA) 16 OF 2025

Citation : 2026 LLBiz NCLT (MUM) 196

The National Company Law Tribunal (NCLT) at Cuttack has allowed the merger of Godawari Energy Limited with its parent company, Godawari Power and Ispat Limited, under the Companies Act.

A bench of Acting President Deep Chandra Joshi and Technical Member Banwari Lal Meena sanctioned the scheme of amalgamation, observing, “Based on the above facts, and submissions made by the Ld. Counsel and after considering the entire facts and circumstances of the aforesaid company Petition and on perusal of the scheme and the proceedings, it is noted that the requirements of the provisions of sections 230 and 232 are satisfied by the Petitioner companies.”

NCLT Hyderabad Approves Merger Of Six Group Companies Into Triumphant Institute Of Management Education (TIME)

Case Title : Triumphant Institute of Management Education Private Limited (TPL) & Ors

Case Number : CP CAA 37 OF 2025

Citation : 2026 LLBiz NCLT (HYD) 197

The National Company Law Tribunal (NCLT) at Hyderabad has approved a composite scheme of amalgamation and arrangement under which six group companies will merge into Triumphant Institute of Management Education Pvt Ltd (TIME).

The order was passed by a bench comprising Judicial Member Rajeev Bhardwaj and Technical Member Sanjay Puri while allowing a joint company petition filed by the companies.

NCLT Kolkata Approves Merger Of Five Group Companies With BirlaNu Limited

Case Title : Crestia Polytech Ltd & Ors And BirlaNu Ltd

Case Number : C.P.(CAA) No 137/KB/2025

Citation : 2026 LLBiz NCLT (KOL) 202

The National Company Law Tribunal at Kolkata has sanctioned a scheme of amalgamation under which five companies, Crestia Polytech Pvt Ltd, Aditya Poly Industries Pvt Ltd, Aditya Polytechnic Pvt Ltd, Prabhu Sainath Polymers Pvt Ltd and Topline Industries Pvt Ltd, will merge into BirlaNu Limited.

The bench of Judicial Member Bidisha Banerjee and Technical Member Siddharth Mishra approved the scheme, observing, “The Scheme is just, fair and reasonable and is not contrary to any provisions of law and does not violate any public policy.”

NCLT Chennai Approves Merger Of Four Group Companies With India Cements Ltd

Case Title : ICL Financial Services Limited and Ors with The India Cements Limited

Case Number : CA(CAA)/55/CHE/2025

Citation : 2026 LLBiz NCLT (CHE) 204

The National Company Law Tribunal (NCLT), Chennai Bench, has sanctioned a Scheme of Amalgamation involving four companies of the India Cements group with The India Cements Limited.

A coram comprising Judicial Member Sanjiv Jain and Technical Member Venkataraman Subramaniam allowed a joint company petition filed under Sections 230 to 232 of the Companies Act, 2013, seeking approval of the scheme of amalgamation.

NCLT Chennai Approves Merger Of Helios Strategic Systems With Listed Indo-National

Case Title : Helios Strategic Systems Limited v. Indo-National Limited

Case Number : CP(CAA) 48(CHE)/2025

Citation : 2026 LLBiz NCLT (CHE) 205

The Chennai National Company Law Tribunal (NCLT) on 10 March, approved a Scheme of Amalgamation between Helios Strategic Systems Limited and Indo-National Limited.

A Bench of Judicial Member Jyoti Kumar Tripathi and Technical Member Ravichandran Ramasamy allowed the joint petition filed under Sections 230 to 232 of the Companies Act, 2013, holding that: “the scheme as contemplated by the Petitioner companies seems to be prima facie not, in any way detrimental to the interest of the members of the Companies.”

S. 424(3) Companies Act | Private Settlement Cannot Be Enforced Through Execution Of Withdrawal Order: NCLT Ahmedabad

Case Title : Artha Energy Resources LLP v. Tesco Projects Limited

Case Number : C.P. No. 27/(АНM)/2024

Citation : 2026 LLBiz NCLT (AHM) 206

The National Company Law Tribunal (NCLT) at Ahemdabad has held that Section 424(3) of the Companies Act cannot be invoked to enforce an alleged breach of a private settlement, observing that an order merely recording withdrawal of an insolvency petition does not contain any executable direction.

A bench of Judicial Member Shammi Khan and Technical Member Sanjeev Sharma said, “The order dated 26.08.2019 is a withdrawal order devoid of executable direction. No decree or adjudicated command exists for enforcement under Section 424(3). Section 424(3) cannot be invoked to enforce an alleged breach of private settlement.”

NCLT Hyderabad Approves Demerger Of AP-Telangana Automobile Dealership Business Of Automotive Manufacturers

Case Title : Automotive Mobility Pvt Ltd AND Automotive Manufacturers Pvt Ltd

Case Number : CP (CAA) 28 OF 2025

Citation : 2026 LLBiz NCLT (HYD) 208

The National Company Law Tribunal at Hyderabad on March 11 approved a scheme of arrangement for the demerger of the Andhra Pradesh and Telangana automobile dealership business of Automotive Manufacturers Private Limited into Automotive Mobility Private Limited.

The order was passed by a bench comprising Judicial Member Rajeev Bhardwaj and Technical Member Sanjay Puri under Section 230 of the Companies Act.

NCLT Ahmedabad Allows Demerger Of Inox Green Energy Power Evacuation Business Into Inox Renewable Solutions

Case Title : Inox Green Energy Services Limited and Inox Renewable Solutions Limited

Case Number : C.P.(CAA)/56(AHM)2025 In C.A.(CAA)/43(AHM)2025

Citation : 2026 LLBiz NCLT (AHM) 209

The Ahmedabad Bench of the National Company Law Tribunal (NCLT) recently sanctioned a demerger scheme between Inox Green Energy Services Limited, a listed company engaged in operations and maintenance of wind turbine generators and the power evacuation business, and Inox Renewable Solutions Limited, which undertakes power evacuation and related EPC activities, allowing the transfer of the power evacuation business into the latter entity.

NCLT New Delhi Orders Shareholder And Creditor Meetings On Dabur–Sesa Amalgamation Scheme

Case Title : Sesa Care Private Limited with Dabur India Limited

Case Number : Company Application No (CAA) – 1(ND)/2026

Citation : 2026 LLBiz NCLT (DEL) 212

The New Delhi Bench of the National Company Law Tribunal (NCLT) on 12 March, ordered meetings of the equity shareholders and unsecured creditors of Dabur India Limited to consider a Scheme of Amalgamation between Sesa Care Private Limited and Dabur India Limited under Sections 230 and 232 of the Companies Act, 2013.

NCLT Chennai Approves Amalgamation Of Ind Eco Ventures Ltd With Indowind Energy Ltd

Case Title : Indo Eco Ventures Limited with Indowind Energy Limited

Case Number : CP(CAA)/65 (CHE)/2024 in CA(CAA)/32 (CHE)/2024

Citation : 2026 LLBiz NCLT (CHE) 213

The National Company Law Tribunal (NCLT), Chennai, has approved a scheme of amalgamation between Ind Eco Ventures Limited and Indowind Energy Limited, a wholly owned subsidiary of Indowind.

A Bench of Judicial Member Jyoti Kumar Tripathi and Technical Member Ravichandran Ramasamy allowed the joint petition filed under Sections 230–232 of the Companies Act, 2013, after considering the reports and observations of statutory authorities, including the Regional Director, Official Liquidator, and the Income Tax Department.

NCLT Mumbai Sanctions Filmistan Demerger Scheme; Rental Business To Be Transferred To Arkade Developers

Case Title : Filmistan Pvt Ltd and Arkade Developers Ltd

Case Number : CP(CAA)/263/2025

Citation : 2026 LLBiz NCLT (MUM) 215

The National Company Law Tribunal (NCLT) at Mumbai has sanctioned a scheme of arrangement under Sections 230–232 of the Companies Act providing for the demerger of the rental business relating to leasehold rights in property of Filmistan Pvt. Ltd. into its parent company Arkade Developers Ltd.

A bench comprising Judicial Member K. R. Saji Kumar and Technical Member Anil Raj Chellan observed that the proposed restructuring was, “fair and reasonable and is not violative of any provisions of law and is not contrary to public policy.”

NCLT Approves Adani Group Scheme To Consolidate Its Green Hydrogen, Renewable Energy Businesses

Case Title : Adani GreenTechnology Ltd and Ors

Case Number : C.P.(CAA)/67(AHM)2025 in C.A.(CAA)/55(AHM)2025

Citation : 2026 LLBiz NCLT (AHM) 216

The Ahmedabad Bench of the National Company Law Tribunal (NCLT) has sanctioned a composite scheme of arrangement involving multiple Adani Group entities for consolidation of their green hydrogen and renewable energy businesses within Adani Enterprises Ltd. and Adani New Industries Ltd. under a unified corporate structure

Non-Supply Of Daily Account Statements To Former MD Not Oppression: NCLT Mumbai In Sapat International Case

Case Title : Nikhil Joshi vs SAPAT International Pvt Ltd & Ors

Case Number : IA (Companies Act) 256 of 2025 & CP No. 168/(MB)/2024

Citation : 2026 LLBiz NCLT (MUM) 228

The National Company Law Tribunal (NCLT) at Mumbai has held that non-supply of daily account statements and Management Information and Analysis (MIA) reports to a director of Sapat International Pvt Ltd, who raised the grievance after ceasing to be managing director, does not by itself amount to oppression or concealment of company affairs.

The ruling was delivered by a bench of Judicial Member Sushil Mahadeorao Kochey and Technical Member Prabhat Kumar while dismissing a company petition filed by shareholder Nikhil Jayant Joshi, who alleged oppression and mismanagement in the family-run tea business.

NCLT Kochi Restores Winding-Up Petition After 3-Year Delay, Notes Provisional Liquidator Already Appointed

Case Title : V.P Kunjumoosa and Anr v. V.P Abdu Rahiman and Anr

Case Number : Restoration Application (C/Act)/1/KOB/2025

Citation : 2026 LLBiz NCLT (KOC) 234

The National Company Law Tribunal (NCLT) at Kochi restored a winding-up petition dismissed for non-prosecution despite a delay of over three years, noting that a Provisional Liquidator had already been appointed and the company's affairs were under the tribunal's supervision.

A coram of Judicial Member Vinay Goel held that dismissal without adjudication on merits could create uncertainty regarding the status of the company and its assets.

NCLT Ahmedabad Sanctions Amalgamation Of UR Energy With Listed Jhaveri Credits

Case Title : U R Energy (India) Pvt. Ltd and Jhaveri Credits and Capital Limited

Case Number : C.P.(CAA) 43(AHM) of 2025 In C.A.(CAA)/31(AHM) 2025

Citation : 2026 LLBiz NCLT (AHM) 236

The Ahmedabad Bench of the National Company Law Tribunal (NCLT) has approved a scheme of amalgamation under which solar power company U R Energy (India) Private Limited will merge with BSE-listed Jhaveri Credits and Capital Limited, holding that the scheme is not prejudicial to the interests of shareholders or creditors.

NCLT Ahmedabad Sanctions Prima Plastics Demerger Of Rotational Moulding Business Into Subsidiary

Case Title : Prima Plastics Limited and Prima Innovation Limited

Case Number : CP(CAA)/50(AHM)2025 In CA(CAA)/25(AHM)2025

Citation : 2026 LLBiz NCLT (AHM) 235

The Ahmedabad Bench of the National Company Law Tribunal (NCLT) has recently sanctioned a Scheme of Arrangement providing for the demerger of the Rotational Moulding Business of Prima Plastics Limited into its wholly owned subsidiary, Prima Innovation Limited.

NCLT Chennai Directs TVS Holdings' Shareholders' Meeting for Surplus Reserve Scheme

Case Title : TVS Holdings Limited

Case Number : CA(CAA)/15 (CHE)/2026

Citation : 2026 LLBiz NCLT (CHE) 242

On 18 March, the National Company Law Tribunal, Chennai directed TVS Holdings Ltd to hold a meeting of its equity shareholders to approve a plan for using surplus reserves. It also dispensed meetings for unsecured creditors and debenture holders as they had already given their consent.

A Bench of Judicial Member Sanjiv Jain and Technical Member Venkataraman Subramaniam heard the company's application under Sections 230–232 of the Companies Act, 2013, which sought approval for a scheme to distribute surplus reserves to shareholders.

NCLT Chennai Allows First-Motion Application In Veranda Learning Amalgamation-Demerger Scheme

Case Title : J.K Shah Commerce Education Limited

Case Number : CA(CAA)/12(CHE)/2026

Citation : 2026 LLBiz NCLT (CHE) 243

The Chennai Bench of the National Company Law Tribunal on 18 March allowed the first motion application for a composite scheme of amalgamation and demerger involving Veranda Learning Solutions Ltd, J.K. Shah Commerce Education Ltd, and Veranda XL Learning Solutions Pvt Ltd.

A Bench comprising Judicial Member Sanjiv Jain and Technical Member Venkataraman Subramaniam considered a batch of applications filed under Sections 230–232 of the Companies Act, 2013, relating to the composite scheme

NCLT Mumbai Allows BASF India's First Motion In Demerger Scheme, Dispenses With Meetings Of Shareholders, Creditors

Case Title : BASF India Ltd and BASF Agricultural Solutions India Ltd

Case Number : CA (CAA) 28 OF 2026

Citation : 2026 LLBiz NCLT (MUM) 246

The National Company Law Tribunal (NCLT) at Mumbai has allowed a plea filed by BASF India Ltd and BASF Agricultural Solutions India Ltd seeking directions in relation to a proposed demerger of the agricultural solutions business.

A coram of Judicial Member Sushil Mahadeorao Kochey and Technical Member Prabhat Kumar was dealing with an application under Sections 230 to 232 of the Companies Act seeking dispensation of meetings of shareholders and creditors.

NCLT Kolkata Sanctions Merger Of Group Companies Sresta Natural Bioproducts, Wimco Into ITC

Case Title : Wimco Limited and ITC Limited

Case Number : Company Petition (CAA) No. 201/KB/2025

Citation : 2026 LLBiz NCLT (KOL) 253

The National Company Law Tribunal (NCLT) at Kolkata has sanctioned a scheme of amalgamation under which Sresta Natural Bioproducts Pvt Ltd, which operates in organic packaged foods, and Wimco Ltd, an inactive group company, are being merged into their parent ITC Limited.

NCLT Mumbai Upholds SFIO's Authority To Act On Behalf Of Union Of India In IL&FS Case, Rejects Locus Challenge

Case Title : Union of India vs IL & FS

Case Number : CP 3638 OF 2018

Citation : 2026 LLBiz NCLT (MUM) 255

The National Company Law Tribunal (NCLT) at Mumbai has upheld the locus standi of the Serious Fraud Investigation Office (SFIO) to file an application on behalf of the Union of India in proceedings arising out of the IL&FS matter, rejecting objections that the agency lacked authority to institute such proceedings.

A coram of Judicial Member Sushil Mahadeorao Kochey and Technical Member Prabhat Kumar held that the application filed through SFIO was maintainable and could not be rejected on the ground that SFIO was not competent to move the tribunal.

NCLT Mumbai Allows First Motion For Merger Of Tata Group Firm Rujuvalika Investment Into Tata Steel

Case Title : Tata Steel Ltd with Rujuvalika Investments Ltd

Case Number : CA (CAA) 162 OF 2025

Citation : 2026 LLBiz NCLT (MUM) 258

The National Company Law Tribunal at Mumbai on Wednesday allowed a first-motion application for the proposed merger of Rujuvalika Investment Ltd, a Tata group company, into Tata Steel Ltd.

A coram of Judicial Member Ashish Kalia and Technical Member Sanjiv Dutt passed directions for regulatory compliances and issuance of notices to statutory authorities while dealing with the first-motion plea.

NCLT Delhi Clears First Motion For Amalgamation Between Equinox India Infraestate And Spero Properties

Case Title : SPERO PROPERTIES AND SERVICES PRIVATE LIMITED Vs EQUINOX INDIA INFRAESTATE LIMITED

Case Number : CA (CAA)-3/230-232/ND/2026

Citation : 2026 LLBiz NCLT (DEL) 257

The Delhi Bench of the National Company Law Tribunal (NCLT) has allowed a first-motion application relating to a proposed amalgamation of Equinox India Infraestate Limited with Spero Properties and Services Private Limited.

A coram of Judicial Member Jyotsna Sharma and Technical Member Anu Jagmohan Singh, after noting that the equity shareholders, secured creditors, and unsecured creditors of the transferee company had given their written consent, dispensed with the requirement of convening their meetings and directed that notices be issued to the concerned statutory authorities.

NCLT Kochi Allows First Motion In Scheme To Merge 51 Malabar Group Companies Into Malabar Gold

Case Title : Aesthetic Gold Ornaments Private Limited and Ors

Case Number : CA(CAA)/02/KOB/2026

Citation : 2026 LLBiz NCLT (KOC) 258

The National Company Law Tribunal (NCLT) Kochi on Wednesday allowed the first-motion application in a composite scheme of amalgamation involving the merger of 51 Malabar Group companies into Malabar Gold and Diamonds Limited.

The order was passed by Judicial Member Vinay Goel on a joint application filed under Sections 230-232 of the Companies Act seeking directions regarding meetings of shareholders and creditors for approval of the proposed scheme.

Statutory Auditors Cannot Claim Blanket Immunity Under Section 339 Of Companies Act: NCLT Mumbai

Case Title : Union of India V/s Infrastructure Leasing and Financial Services Ltd. & Ors.

Case Number : IA 1/2022 IA 2/2022

Citation : 2026 LLBiz NCLT (MUM) 265

The Mumbai National Company Law Tribunal (NCLT) on 24 March, held that statutory auditors cannot claim blanket immunity under Section 339 of the Companies Act if they are found to have facilitated or consciously ignored fraudulent conduct.

A Bench of Judicial Member Sushil Mahadeorao Kochey and Technical Member Prabhat Kumar passed the order in proceedings initiated by the Union of India to investigate IL&FS and its group entities, and implead its auditors SRBC & Co LLP and BSR & Associates LLP and their partners.

NCLT Mumbai Compounds Companies Act Violations By Wadhwagroup Directors On Payment Of ₹36.10 Lakh

Case Title : Navin Amarlal Makhija, Mr. Manohar Moolchand Chhabria, Mr. Vijay Vasudev Wadhwa, Ms. Ritu Wadhwa Makhija

Case Number : C.P. No. 195/MB/2025

Citation : 2026 LLBiz NCLT (MUM) 267

The National Company Law Tribunal (NCLT) at Mumbai has compounded offences by directors of Wadhwagroup Holdings Pvt Ltd, a real estate firm, for failure to file consolidated financial statements and for not charging depreciation on investment properties in accordance with accounting standards.

The order was passed by a bench of Judicial Member K. R. Saji Kumar and Technical Member Anil Raj Chellan, held that the admitted defaults warranted compounding subject to payment of a fee.

NCLT Indore Directs Meetings In HEG Demerger, Bhilwara Energy Merger; Some Meetings Dispensed

Case Title : HEG Ltd, HEG Graphite Ltd and Bhilwara Energy Ltd

Case Number : CA(CAA)/1(MP)2026

Citation : 2026 LLBiz NCLT (IND) 267

The Indore bench of the National Company Law Tribunal (NCLT) has recently issued directions on convening and dispensing with meetings of shareholders and creditors in the proposed Composite Scheme of Arrangement involving HEG Ltd, HEG Graphite Ltd, and Bhilwara Energy Ltd.

Share Capital Reduction A 'Domestic Decision', Minority Shareholders Can't Veto It: NCLT Chennai

Case Title : Veera Venkatesh v. Ocean Healthcare Pvt Ltd

Case Number : Ivn.P(CA)/2/2024 in CP(CA)/121/(CHE)/2023

Citation : 2026 LLBiz NCLT (CHE) 269

The National Company Law Tribunal (NCLT) at Chennai has approved a scheme of reduction of share capital for Ocean Healthcare Private Limited, holding that the reduction of share capital under Section 66 of the Companies Act is a “Domestic decision” of the company, with minority shareholders not having a “Veto Right”.

NCLT Chennai Compounds AGM Delays By Seal Infotech, Imposes ₹17.61 Lakh Penalty On Company, Directors

Case Title : Seal Infotech Private Limited

Case Number : CPA(CA)/89(CHE)/2025

Citation : 2026 LLBiz NCLT (CHE) 272

The National Company Law Tribunal (NCLT) at Chennai has recently compounded delays of up to 587 days in holding Annual General Meetings by Seal Infotech Private Limited, taking a lenient view and imposing penalties aggregating to Rs 17.61 lakh.

NCLT Chandigarh Confirms UKIBC India's 55.39% Capital Reduction Scheme

Case Title : UK INDIA BUSINESS COUNCIL INDIA PRIVATE LIMITED

Case Number : 2026 LLBiz NCLT (CHD) 273

Citation : CP No.34/Chd/Hry/2024

The Chandigarh Bench of the National Company Law Tribunal (NCLT) on 25 March, approved the petition filed by UK India Business Council India Private Limited seeking a reduction of its share capital under Section 66 of the Companies Act, 2013.

OTHER

Corporate Laws (Amendment) Bill 2026: Govt Proposes Decriminalising Minor Comapanies Act Defaults, CSR Changes

The Corporate Laws (Amendment) Bill, 2026, was introduced in the Lok Sabha on Monday, proposing changes to the Companies Act, 2013, and the Limited Liability Partnership Act, 2008, that would remove criminal liability for several procedural violations, revise penalty provisions, and give wider statutory powers to regulators.

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