LiveLawBiz Company Law Monthly Digest: April 2026

Update: 2026-05-02 06:12 GMT

SUPREME COURT

Supreme Court Grants Pre-Arrest Bail To SRS Finance Director Ankit Sachdeva In Fraud Case, Issues Notice To SFIO

The Supreme Court on Thursday issued notice and made an order for pre-arrest bail to Ankit Sachdeva, a director of SRS Finance Ltd., whose anticipatory bail plea had earlier been dismissed by the Punjab & Haryana High Court by order dated March 4, 2024, which found prima facie involvement in a large-scale financial fraud.

Case Title : Ankit Sachdeva vs Serious Fraud Investigation Office

Case Number : Diary No. 68309 of 2025

Citation : 2026 LLBiz SC 151

'Company Cannot Fund Director's Bail Under Companies Act': Supreme Court Cancels BIIPL Director's Bail

The Supreme Court on Thursday held that a company cannot grant a loan to its director without special resolution of shareholders and where it is not for its business purposes and cancelled the bail of Satinder Singh Bhasin after finding that the Rs. 50 crore deposit was arranged using company funds in violation of the Companies Act.

Case Title : Satinder Singh Basin vs Government of NCT of Delhi & Ors

Case Number : MISCELLANEOUS APPLICATION NO.239 OF 2024

Citation : 2026 LLBiz SC 142

Supreme Court Issues Notice In Ideal Jawa Liquidator's Plea Against Classic Legends Over Yezdi Trademark

The Supreme Court on Friday issued notice in a plea by the liquidator of Ideal Jawa (India) Ltd. challenging a Karnataka High Court ruling that allowed Classic Legends Pvt. Ltd. and its founder Boman R. Irani to use the 'Yezdi' trademark after holding that the company no longer retained rights over it.

Case Title : OFFICIAL LIQUIDATOR OF M/S. IDEAL JAWA PRIVATE LIMITED Versus CLASSIC LEGENDS PRIVATE LIMITED AND ORS

Case Number : Diary No. 18873 of 2026

HIGH COURT

Service Of Notice On One Partner Deemed Service On All Under Presidency Towns Insolvency Act: Bombay HC

The Bombay High Court has held that service of an insolvency notice on a firm or any one of its partners amounts to valid service on all partners under the Presidency Towns Insolvency Act, 1909.

The court rejected the argument that limitation should be counted from the last date of service on each partner.

Case Title : MA Castle Infrastructure Company and Ors v. Anil Kainya

Case Number : Insolvency Petition No. 12 of 2023

Citation : 2026 LLBiz HC(BOM) 180

HSCC MD Not A 'Civil Post' Under Union, CAT Lacks Jurisdiction: Delhi High Court

The Delhi High Court has held that the managing director of HSCC India, a government-owned company, does not hold a civil post under the Union and therefore cannot invoke the jurisdiction of the Central Administrative Tribunal.

Case Title : NBCC INDIA LIMITED AND ANR vs NOVMAN AHMED AND ANR

Case Number : W.P.(C) 3162/2026

Citation : 2026 LLBiz HC (DEL) 333

Only NCLT Can Decide Premature Loan Repayment Disputes Under RBI Act: Allahabad High Court

The Allahabad High Court on 31 March held that under Section 45QA of the Reserve Bank of India Act, 1934 read with Section 430 of the Companies Act, 2013, only the National Company Law Tribunal (NCLT) has the jurisdiction to decide disputes regarding premature repayment of a loan.

Case Title : Shivam Traders And Hire Purchase Pvt. Ltd. v. Madhusudan Vehicles Pvt. Ltd.

Case Number : FIRST APPEAL No. - 253 of 2025

Citation : 2026 LLBiz HC (ALL) 30

Civil Courts Cannot Decide Shareholder Disputes Requiring Rectification Of Register: Bombay High Court

On 6 April, the Bombay High Court held that only the NCLT can decide disputes over shareholding or rectification of the register of members, and civil courts have no jurisdiction under Section 430 of the Companies Act, 2013.

Case Title : Satvik Rajiv Samani and Anr v. Shardaben Prabhudas Samani and Anr

Case Number : Notice of Motion No. 726 of 2014

Citation : 2026 LLBiz HC (BOM) 190

Karnataka High Court Sets Aside $114,041 Decree, Says Time-Barred Claims Cannot Be Revived By Assignment

The Karnataka High Court has recently set aside a Commercial Court order directing Komtech Plastic Technologies India Pvt. Ltd. to pay USD 114,041 to Zrii Technologies Inc., holding that a time-barred claim cannot be revived through assignment of receivables, while modifying relief granted on equity shares.

Case Title : Komtech Plastic Technologies India Pvt. Ltd. vs. Zrii Technologies Inc.

Case Number : COMAP No. 502 of 2025

Citation : 2026 LLBiz HC (KAR) 50

NCLT Bar Body Moves Allahabad HC Against Joint Scrutiny Of Allahabad Bench Filings, Alleges Repeated Defect Objections

The Company Law Tribunal Bar Association, Prayagraj, has moved the Allahabad High Court challenging a public notice dated February 27, 2026 issued by the Registrar of the National Company Law Tribunal (NCLT), Principal Bench, which alters the scrutiny mechanism for filings before the Jaipur and Allahabad Benches.

Madras High Court Refuses To Fast-Track Karti Chidambaram's NCLT Plea Seeking Defreezing Of Bank Account

The Madras High Court on Thursday refused to direct the National Company Law Tribunal (NCLT), Chennai Bench, to expeditiously dispose of an application filed by Karti P. Chidambaram, son of former Union Minister P. Chidambaram, in PMLA proceedings against him, seeking defreezing of his bank account, holding that such directions would place “unnecessary pressure” on judicial forums.

Case Title : Mr. Karti P. Chidambaram v. Union of India and Ors

Case Number : WP No. 15092 of 2026

Citation : 2026 LLBiz HC(MAD) 102

Calcutta High Court Quashes ROC-Initiated Criminal Proceedings Against Binani Cements Officials Over Filing Error

The Calcutta High Court on Thursday quashed criminal proceedings initiated by the Registrar of Companies against the Company Secretary and a Director of Binani Cements Ltd. over an error in XBRL filings made with the Registrar, holding that the absence of mens rea and non-compliance with the mandatory procedure under Section 202 CrPC rendered the prosecution unsustainable.

Case Title : ATUL PUKHRAJ FALGUNIA -VS- STATE OF WEST BENGAL & ORS, RAMKRISHNA MOOGIMANE -VS- STATE OF WEST BENGAL & ORS.

Case Number : CRR 4387 OF 2022

Citation : 2026 LLBiz HC (CAL) 89

Offences Under IBC Triable By Special Court Where Registered Office Is Located: Madhya Pradesh High Court

The Madhya Pradesh High Court on 9 April held that offences under the Insolvency and Bankruptcy Code, 2016 (IBC) must be tried by the Special Court having jurisdiction over the place where the company's registered office is situated, and not on the basis of the residence of directors or the place of alleged non-compliance.

Case Title : Vinay Bhadauria v. Insolvency and Bankruptcy Board of India

Case Number : Misc.Criminal Case No. 32697 of 2022

Citation : 2026 LLBiz HC (MP) 24

Calcutta HC Refuses To Stay Single Judge Order In Chrestien Mica Liquidation Case Over Fraud Allegations

The Calcutta High Court has refused to stay a single judge's order that stepped in to undo alleged fraudulent dealings in the decades-old liquidation of Chrestien Mica Industries Ltd., holding that the High Court exercising company jurisdiction retains authority once winding-up proceedings reach an “irreversible stage."

Case Title : NOMURA INVESTMENT AND FINANCE PRIVATE LIMITED Vs OFFICIAL LIQUIDATOR

Case Number : APO/1/2026 WITH CP/117/1979

Citation : 2026 LLBiz HC (CAL) 92

Stamp Duty On Amalgamation Cannot Be Based on Goodwill, Share Premium Account Entries: Bombay High Court

The Bombay High Court has held that while an amalgamation order is chargeable to stamp duty as a “conveyance”, stamp authorities cannot levy duty on such an order by treating accounting entries such as goodwill, share premium, or profit and loss figures as consideration in the absence of any real issuance of shares or payment of money.

Case Title : Seco Tools India Pvt Ltd vs State of Maharashtra & Ors

Case Number : WRIT PETITION NO.3704 OF 2011

Citation : 2026 LLBiz HC (BOM) 222

Company Auditor's General Observation Not Adverse Remark, Can't Trigger Criminal Liability: Bombay High Court

The Bombay High Court at Goa on Monday quashed criminal proceedings initiated against the directors of a company under the Companies Act, 1956, holding that the auditor's remark was merely a general observation or recommendation and did not constitute a “reservation, qualification, or adverse remark” so as to attract penal liability.

Case Title : Mrs Radha Satish Timblo and Ors v. The Union of India and Ors

Case Number : Criminal Writ Petition No. 6 of 2024

Citation : 2026 LLBiz HC(BOM) 238

NCLAT

NCLAT Chennai Holds Share Purchase Rights Forfeited By Delay In Exercising First Option

The National Company Law Appellate Tribunal (NCLAT) at Chennai on 26 February dismissed an appeal by PM Johny challenging an NCLT order that permitted respondents to purchase shares at a higher valuation, holding that the appellant forfeited the right by failing to act at the appropriate stage.

Case Title : P.M Johny v. K.J Paul and Ors

Case Number : Company Appeal (AT)(CH) No. 7/2022

Citation : 2026 LLBiz NCLAT 137

Non-Compete Clause In Shareholder Agreement Binding On Auction Purchaser: NCLAT New Delhi

On 8 April, the New Delhi Bench of the National Company Law Appellate Tribunal (NCLAT) has held that non-compete obligations contained in a shareholder agreement can bind a purchaser of shares even if those obligations are not incorporated into the Articles of Association, particularly where the acquisition takes place through a liquidation auction.

Case Title : GH Energy Pvt. Ltd. Vs Flovel Hydro Technologies Pvt Ltd & Mecamidi S.A.

Case Number : Company Appeal (AT) 87/2024

Citation : 2026 LLBiz NCLAT 144

NCLAT Sets Aside NCLT Order Cancelling 30,000-Share Allotment, 15,626-Share Sale In Peerless General Finance

The National Company Law Appellate Tribunal (NCLAT) at Delhi has recently set aside a Kolkata NCLT order that had cancelled the allotment of 30,000 shares made in 1987–88 and the sale of 15,626 shares in Peerless General Finance & Investment Co. Ltd. (PGFI). It held that no case of oppression or mismanagement was made out under Sections 397–398 of the Companies Act, 1956.

Case Title : The Peerless General Finance Investment Co Ltd Vs Bhagwati Developers Pvt Ltd & Ors

Case Number : Company Appeal (AT) 121/2022, 123/2022 & 124/2022

Citation : 2026 LLBiz NCLAT 154

NCLT

NCLT Ahmedabad Sanctions Amalgamation Of Penna Cement Into Ambuja Cements

The Ahmedabad Bench of the National Company Law Tribunal (NCLT) on 30 March sanctioned the scheme of amalgamation between Penna Cement Industries Ltd. (Transferor Company) and Ambuja Cements Ltd. (Transferee Company) under Sections 230–232 of the Companies Act, 2013.

Case Title : Penna Cement Industries Ltd. & Ambuja Cements Limited

Case Number : CP(CAA)/5(AHM)2026

Citation : 2026 LLBiz NCLT (AHM) 275

NCLT Ahmedabad Directs Equity Shareholder Meetings For J.B. Chemicals-Torrent Pharmaceuticals Merger

The Ahmedabad Bench of the National Company Law Tribunal (NCLT) directed the companies to convene meetings of equity shareholders of J.B. Chemicals & Pharmaceuticals Ltd. (Transferor Company) and Torrent Pharmaceuticals Ltd. (Transferee Company) in connection with their proposed scheme of amalgamation under Sections 230 to 232 of the Companies Act, 2013.

Case Title : J.B. Chemical & Pharmaceuticals Limited & Torrent Pharmaceuticals Limited

Case Number : CA(CAA)/6(AHM)2026

Citation : 2026 LLBiz NCLT (AHM) 278

NCLT Ahmedabad Sanctions Amalgamation Of Global CNC With Windsor Machines

The Ahmedabad Bench of the National Company Law Tribunal (NCLT) on 19 March, sanctioned the scheme of amalgamation between Global CNC Private Limited (Transferor Company) and Windsor Machines Limited (Transferee Company) under Sections 230 to 232 of the Companies Act, 2013.

Case Title : Global CNC Private Limited & Windsor Machines Limited

Case Number : C.P.(CAA)/2(AHM)2026

Citation : 2026 LLBiz NCLT (AHM) 279

NCLT Chennai Sanctions Cultfit Group Restructuring Scheme

The National Company Law Tribunal (NCLT) at Chennai has recently approved a composite scheme of arrangement involving Cultfit group companies, which run a fitness and wellness platform offering gym memberships, training programmes and digital health services.

Case Title : Cultfit Healthcare Private Limited

Case Number : CP(CAA)/85(CHE)/2025 in CA(CAA)/49(CHE)/2025

Citation : 2026 LLBiz NCLT (CHE) 283

NCLT Ahmedabad Sanctions Fast-Track Amalgamation Of Adani Harbour Services With Adani Ports

On 1 April, the Ahmedabad Bench of the National Company Law Tribunal (NCLT) has sanctioned the scheme of amalgamation of Adani Harbour Services Limited (Transferor Company) with Adani Ports and Special Economic Zone Limited (Transferee Company) under Sections 230–232 of the Companies Act, 2013.

Case Title : Adani Harbour Services Limited & Adani Ports and Special Economic Zone Limited Case Number : C.P.(CAA)/66(AHM)2025

Citation : 2026 LLBiz NCLT (AHM) 282

Restoring Struck-Off Company For Pending Tax Proceedings Won't Remove Directors' Disqualification: NCLT Ahmedabad

The National Company Law Tribunal (NCLT) at Ahmedabad has clarified that restoring a struck-off company does not automatically lift the bar on its directors from serving on the boards of other companies.

Case Title : Department of Income Tax Vs Jinesh Ginning And Pressing & Ors

Case Number : Appeal/5(AHM)2025

Citation : 2026 LLBiz NCLT (AHM) 284

NCLT Ahmedabad Dispenses With Shareholder, Creditor Meetings In Alkem Medtech Ortho–Alkem Medtech Amalgamation

The Ahmedabad bench of the National Company Law Tribunal (NCLT) has allowed a company application filed by Alkem Medtech Ortho Pvt. Ltd., clearing the way for its proposed amalgamation with Alkem Medtech Pvt. Ltd. and dispensing with the need to hold meetings of shareholders and creditors.

Case Title : Alkem Medtech Ortho Pvt. Ltd

Case Number : C.A.(CAA)/9(AHM)2026

Citation : 2026 LLBiz NCLT (AHM) 287

Impleadment Not Allowed Without Pleadings Or Relief Against Proposed Parties: NCLT Kochi

The National Company Law Tribunal (NCLT) Kochi has held that additional parties cannot be impleaded in company law proceedings in the absence of foundational pleadings and specific reliefs against them, underscoring that such a move would impermissibly expand the scope of the dispute.

Case Title : Smt. Usha Krishnakumar and Ors v. Tharakan Web Innovations Pvt Ltd and Ors Case Number : IA(C/Act)/12/KOB/2026 in CP(C/Act)/28/KOB/2022

Citation : 2026 LLBiz NCLT (KOC) 289

Approved Resolution Plan Binds Shareholders, Section 59 Companies Act Cannot Reopen It: NCLT Ahmedabad

The Ahmedabad Bench of the National Company Law Tribunal (NCLT) on 6 March held that once a resolution plan under the Insolvency and Bankruptcy Code (IBC) is approved, its consequences are binding on all stakeholders, including shareholders, and cannot be reopened through Section 59 proceedings under the Companies Act.

Case Title : Titus Babu Vs Sintex Industries Limited

Case Number : Appeal/31(AHM)2025

Citation : 2026 LLBiz NCLT (AHM) 291

NCLT Chennai Allows First Motion In Apollo Hospitals Scheme, Orders Stakeholder Meetings

The National Company Law Tribunal (NCLT) at Chennai has recently directed meetings of equity shareholders as well as secured and unsecured creditors, while dispensing with such meetings in certain cases, in a composite scheme of arrangement involving Apollo group companies.

Case Title : Apollo Hospitals Enterprise Limited

Case Number : CA(CAA)/8(CHE)/2026

Citation : 2026 LLBiz NCLT (CHE) 292

NCLT Mumbai Clears First Motion For Merger of Jaypore, TG Apparel Into Aditya Birla Fashion

The National Company Law Tribunal's Mumbai Bench on Monday allowed a first motion application in a scheme of amalgamation between Jaypore E-Commerce Pvt Ltd and TG Apparel and Decor Pvt Ltd with Aditya Birla Fashion and Retail Limited, dispensing with meetings of shareholders and creditors in specified cases.

Case Title : Jaypore E-Commerce Pvt Ltd and TG Apparel & Decor Pvt Ltd with Aditya Birla Fashion & Retail Ltd

Case Number : CA(CAA) 38 OF 2026

Citation : 2026 LLBiz NCLT (MUM) 295

NCLT Mumbai Approves Nirmal Lifestyle Realty–Oberoi Realty Merger

The National Company Law Tribunal (NCLT) Mumbai on Monday approved the scheme of amalgamation between Nirmal Lifestyle Realty Pvt Ltd and Oberoi Realty Ltd., allowing the merger and granting consequential directions.

Case Title : Nirmal Lifestyle Realty Pvt Ltd and Oberoi Realty Ltd

Case Number : CP (CAA) NO. 14/MB/2026

Citation : 2026 LLBiz NCLT (MUM) 296

NCLT Mumbai Directs Stakeholder Meetings In Merger Of Mandawewala Enterprises With AYM Synte

On 6 April, the National Company Law Tribunal (NCLT) at Mumbai allowed the first motion application to merge Mandawewala Enterprises Ltd into AYM Syntex Limited and directed the convening of stakeholder meetings.

Case Title : Mandawewala Enterprises Ltd and AYM Syntex Ltd

Case Number : C.A.(CAA) / 267 (MB-IV) / 2025

Citation : 2026 LLBiz NCLT (MUM) 298

Wrong Excel Upload Administrative, Not Substantive Revision Under Section 131 Companies Act: NCLT Delhi

The New Delhi Bench of the National Company Law Tribunal (NCLT) on 11 March, held that the company's error in uploading an incorrect Excel file while filing Form AOC‑4 XBRL was a clerical mistake amounting to an administrative issue, not a substantive revision under Section 131.

Case Title : P & R Infraprojects Ltd Vs MCA & Principal Commissioner of Income Tax

Case Number : C.P 130/131/ND/2023

Citation : 2026 LLBiz NCLT (DEL) 301

NCLT Mumbai Dismisses Plea By Former Director R.C. Bawa's Wife, Daughter To Be Removed From IL&FS Proceedings

The National Company Law Tribunal at Mumbai has dismissed a plea filed by Asha Kiran Bawa and Akansha Bawa in the IL&FS proceedings, holding that they continue to be necessary parties in the Union of India's petition alleging oppression and mismanagement and large-scale financial irregularities in the company.

Case Title : Asha Kiran Bawa vs Union of India

Case Number : CA 229 of 2025

Citation : 2026 LLBiz NCLT (MUM) 304

Breakdown Of Trust: NCLT Mumbai Orders Buyout In Family Dispute Over Stake In R.K. Paper, Jai Kaushal Industries

The National Company Law Tribunal (NCLT) at Mumbai has ordered a buyout in a family-run company dispute, holding that a breakdown of trust in a quasi-partnership justified an exit instead of winding up.

Case Title : Sunil Kapur R.K. Paper Industries Pvt Ltd & Ors

Case Number : TCP 68 of 2014

Citation : 2026 LLBiz NCLT (MUM) 305

Compromise Schemes Are Consensual, Class-Based; No Omnibus Liability Extinguishment: NCLT Hyderabad

The National Company Law Tribunal (NCLT) at Hyderabad has rejected a debt restructuring scheme proposed under Section 230 of the Companies Act during the liquidation of Sarda Agro Oils Ltd, holding that such schemes, in effect, cannot be used to grant a blanket “clean slate” by extinguishing liabilities.

Case Title : Sarda Agro Oils Limited And Their respective Shareholders and Creditors

Case Number : IA (IBC) 1795 of 2025

Citation : 2026 LLBiz NCLT (HYD) 308

Removal As Director Did Not Bar Shareholder's Oppression Plea: NCLT Ahemedabad

The National Company Law Tribunal, Ahmedabad bench, held that a shareholder's right to seek relief under Section 241 of the Companies Act, 2013 for oppression and mismanagement was not extinguished by his removal as a director.

Case Title : Hardeep Singh Gill Vs Glulam Technologies Pvt Ltd & Ors

Case Number : C.P. 51/2019

Citation : 2026 LLBiz NCLT (AHM) 309

NCLT Delhi Allows First Motion In Amalgamation Of Info Edge Subsidiaries, Orders Stakeholder Meetings

The Delhi Bench of the National Company Law Tribunal on April 7, 2026 allowed a first motion application filed by the holding company (Info Edge (India) Ltd.) behind platforms such as Naukri.com and Jeevansathi.com and directed meetings of its stakeholders in a proposed amalgamation of four wholly owned subsidiaries into it.

Case Title : Allcheckdeals India Pvt. Ltd. and Info Edge (India) Limited

Case Number : C.A. (CAA) No. 62 of 2025

Citation : 2026 LLBiz NCLT (DEL) 316

NCLT Delhi Approves First Motion Petition In Webmob Software Solutions-Kiwi Technologies Amalgamation

On 7 April 2026, the New Delhi Bench of the National Company Law Tribunal (NCLT) approved the first motion application filed jointly by Webmob Software Solutions Pvt. Ltd. and Kiwi Technologies India Pvt. Ltd. under Sections 230 to 232 of the Companies Act, 2013 and sanctioned their Scheme of Amalgamation.

Case Title : Webmob Software Solutions Private Limited and Kiwi Technologies India Private Limited

Case Number : C.A. (CAA) No. 48 of 2025

Citation : 2026 LLBiz NCLT (DEL) 318

Promoter Takeover Cannot Be Treated As 'Disinvestment' Under The Companies Act: NCLT Chennai

The Chennai Bench of the National Company Law Tribunal (NCLT) on 2 April, held that a promoter-led acquisition of minority shareholding under Section 230(11) of the Companies Act, 2013 does not constitute “disinvestment”.

Case Title : Tamilnadu Industrial Investment Corporation Limited v. Dipak Raj Sood and Ors Case Number : IA(CA)/235(CHE)/2024

Citation : 2026 LLBiz NCLT (CHE) 323

NCLT Jaipur Approves Demerger Of Vishal Personal Care Into Bajaj Consumer Care

On Thursday, 9 April, the Jaipur Bench of the National Company Law Tribunal (NCLT) approved a scheme of arrangement demerging Vishal Personal Care Limited into Bajaj Consumer Care Limited.

Case Title : Vishal Personal Care Limited v. Bajaj Consumer Care Limited

Case Number : CP(CAA) No.01/230-232/JPR/2026

Citation : 2026 LLBiz NCLT (JAI) 324

NCLT Mumbai Dismisses JV's Plea Over ₹4.27 Crore Claim Against ITNL, Cites Novation Of Contract

The National Company Law Tribunal (NCLT) in Mumbai has upheld the reduction of a Rs 4.27 crore claim filed by a joint venture between Amritanshu Infrastructure & Management Pvt Ltd (AIMPL) and Beigh Construction Company Pvt Ltd (BCC) against IL&FS Transport Network Ltd (ITNL), holding that the claim could not survive after the underlying contract was novated in favour of BCC.

Case Title : AMRITANSHU INFRASTRUCTURE & MANAGEMENT PRIVATE LIMITED & ANR. V/s GRANT THORNTON INDIA LLP & ORS

Case Number : CA 136 OF 2022

Citation : 2026 LLBiz NCLT (MUM) 315

NCLT Allahabad Clears First Motion In Salasar–Hill View Merger

The Allahabad Bench of the National Company Law Tribunal (NCLT) has allowed a first motion application in the proposed amalgamation of Hill View Infrabuild Limited with Salasar Techno Engineering Limited, directing that stakeholder meetings be held for the transferee company while dispensing with such meetings for the transferor company.

Case Title : Hill View Infrabuild Limited & Salasar Techno Engineering Limited

Case Number : CA (CAA) No.6/ALD/2026

Citation : 2026 LLBiz NCLT (ALL) 331

NCLT Ahmedabad Allows First Motion in Triumph Offshore–Swan Defence Merger

On 13 April 2026, the Ahmedabad National Company Law Tribunal (NCLT) approved the first motion application filed jointly by Triumph Offshore Pvt. Ltd. and Swan Defence and Heavy Industries Ltd., in proceedings seeking sanction of their proposed scheme of arrangement and amalgamation under Sections 230–232 of the Companies Act, 2013.

Case Title : Triumph Offshore Private Limited & Swan Defence and Heavy Industries Limited Case Number : C.A.(CAA)/17(AHM)2026

Citation : 2026 LLBiz NCLT (AHM) 337

Scheme Of Arrangement Cannot Be Used To Bypass Mandatory Capital Reduction Procedure: NCLT Mumbai

The Mumbai Bench of the National Company Law Tribunal (NCLT) held that a scheme of compromise or arrangement under Section 230 of the Companies Act, 2013 cannot be used to bypass the specific statutory mechanism prescribed for reduction of share capital under Section 66.

Case Title : BANGALORE ELEVATED TOLLWAY PRIVATE LIMITED

Case Number : C.P. (CAA) 126/MB/2025

Citation : 2026 LLBiz NCLT (MUM) 340

NCLT Bengaluru Approves Fintech Firms Khosla Labs-Novopay Solutions Scheme Of Amalgamation

On 9 April, the Bengaluru Bench of the National Company Law Tribunal (NCLT) approved the merger of Khosla Labs Private Limited with Novopay Solutions Pvt Ltd, holding that the scheme met all statutory requirements and that no objections were received from regulatory authorities.

Case Title : Khosla Labs Pvt Ltd & Novopay Solutions Pvt Ltd

Case Number : C.P. (CAA) No. 50/BB/2025

Citation : 2026 LLBiz NCLT (BEN) 342

NCLT Amaravati Dismisses Plea To Rectify Blue Ocean Minerals' Register Of Members, Finds No Valid Share Allotment

The National Company Law Tribunal's Amaravati Bench has dismissed a plea for rectification of the register of members after holding that the petitioners failed to establish valid allotment of shares and their status as shareholders.

Case Title : Velagapudi Vedavathi & Ors vs Blue Ocean Minerals Pvt Ltd

Case Number : CP/121/2021

Citation : 2026 LLBiz NCLT (AMR)

NCLT Chennai Approves Roots Multi Clean Capital Reduction, Says Valuation Approval Is Majority's Wisdom

The National Company Law Tribunal (NCLT) at Chennai has recently declined to interfere with a share capital reduction scheme of an industrial cleaning equipment manufacturer, holding that valuation of shares falls within the commercial wisdom of the majority of shareholders and warrants no interference absent compelling reasons.

Case Title : 3A Capital Services Limited v. Roots Multi Clean Limited

Case Number : IA(CA)/254 of 2026

Citation : 2026 LLBiz NCLT (CHE) 350

NCLT Mumbai Refuses To Unwind IL&FS–SREI Transactions, Applies Doctrine Of Election

The Mumbai Bench of the National Company Law Tribunal (NCLT) on 13 April held that a party which has consistently treated transactions as valid, independent and enforceable cannot later seek to unwind them by taking a contradictory stand.

Case Title : SREI Infrastructure Finance Limited Versus Infrastructure Leasing and Financial Services Limited

Case Number : CA No. 99/2025

Citation : 2026 LLBiz NCLT (MUM) 354

Transfer Of Unclaimed Shares To IEPF Does Not Extinguish Ownership: NCLT Jaipur

The National Company Law Tribunal (NCLT) at Jaipur has recently held that the transfer of unclaimed shares and dividends to the Investor Education and Protection Fund (IEPF) does not extinguish ownership and directed Shree Cement Ltd. to issue duplicate share certificates to Sumati Projects Limited.

Case Title : Sumati Projects Limited v. Shree Cement Ltd and Anr

Case Number : CP No. 12/46(2)/JPR/2023

Citation : 2026 LLBiz NCLT (JAI) 357

Death Of Shareholder Led To AGM Default, NCLT Mumbai Compounds Offence, Cuts Fine To ₹1.16 Lakh

Holding that the default occurred on account of the death of a shareholder, the National Company Law Tribunal (NCLT), Mumbai, has compounded the offence arising from the delay in holding the Annual General Meeting of Dighi Agencies Private Limited for FY 2016–17.

Case Title : Dighi Agencies Pvt. Ltd. & Ors. v. Registrar of Companies, Pune

Case Number : CP No: 214/NCLT/MB-III/2023

Citation : 2026 LLBiz NCLT (MUM) 360

NCLT Delhi Approves Powerlinks Transmission Scheme To Reclassify Reserves Into Retained Earnings

The National Company Law Tribunal (NCLT) at the New Delhi bench has recently sanctioned a scheme of arrangement of Powerlinks Transmission Limited involving the reclassification of Rs. 78.83 crore from its general reserves into retained earnings, holding that it is “not prejudicial to the interest of the equity shareholders and creditors.”

Case Title : POWERLINKS TRANSMISSION LIMITED

Case Number : COMPANY PETITION NO. (CAA) - 85(ND)/2025

Citation: 2026 LLBiz NCLT (DEL) 365

NCLT Mumbai Allows First Motion For Merger Of Emerson Process Management India With Emerson Electric India

The NCLT Mumbai has approved the first motion in the scheme of amalgamation whereby Emerson Process Management Power and Water Solutions India Pvt Ltd. (transferor company) will merge into Emerson Electric Company (India) Pvt Ltd. (transferee company), both engaged in industrial automation, process management, network power, and climate technology solutions.

Case Title : Emerson Process Management Power and Water Solutions India Private Limited (Transferor Company) with Emerson Electric Company (India) Private Limited (Transferee Company)

Case Number : CA(CAA)-45/MB/2026

Citation : 2026 LLBiz NCLT (MUM) 366

NCLT Allahabad Sanctions Amalgamation Of Advanced Rail Controls With Concord Control Systems

The Allahabad Bench of the National Company Law Tribunal (NCLT) on 15 April 2026 sanctioned a scheme of amalgamation under Sections 230–232 of the Companies Act, 2013, approving the merger of Advanced Rail Controls Private Limited (transferor company) with Concord Control Systems Limited (transferee company), with effect from the appointed date of 1 April 2025.

Case Title : Advanced Rail Controls Private Limited and Concord Control Systems Limited

Case Number : CP (CAA) NO.25/ALD/2025

Citation : 2026 LLBiz NCLT (ALL) 368

NCLT Ahmedabad Approves Amalgamation Of Adani Group Subsidiaries, Dispenses With Statutory Meetings

The Ahmedabad Bench of the National Company Law Tribunal (NCLT) on 20 April approved a scheme of amalgamation among wholly owned subsidiaries of Adani Energy Solutions Ltd. and dispensed with statutory meetings after recording unanimous consents of shareholders and creditors under Sections 230–232 of the Companies Act, 2013.

Case Title : Gopalaya Build E

state Private Limited , Adani Transmission Step-Five Limited and Halvad Transmission Limited Case Number : C.A.(CAA)/21(AHM)2026

Citation : 2026 LLBiz NCLT (AHM) 374

NCLT Mumbai Approves Sashwat Energy Merger with Shapoorji Pallonji & Co

The National Company Law Tribunal's (NCLT) Mumbai bench has sanctioned a scheme of amalgamation under which Sashwat Energy Private Limited will merge with and into Shapoorji Pallonji and Company Private Limited, holding that the arrangement is “fair and reasonable” and not contrary to public policy.

Case Title : Shashwat Energy Pvt Ltd and Shapoorji Pallonji and Company Pvt Ltd

Case Number : C.P. (CAA) / 216 (MB) / 2025

CITATION : 2026 LLBiz NCLT (MUM) 379

NCLT Kochi Allows First Motion In ESAF Financial Holdings Scheme To Meet RBI Shareholding Limits

The National Company Law Tribunal (NCLT), Kochi, on Friday allowed a first motion application filed by ESAF Financial Holdings Pvt Ltd in relation to its proposed scheme of arrangement involving selective reduction of share capital and restructuring of its investment in ESAF Small Finance Bank.

Case Title : ESAF Financial Holdings Private Limited

Case Number : CA(CAA)/07/KOB/2026

Citation : 2026 LLBiz NCLT(KOC) 381

NCLT Kochi Dismisses ₹2.5 Crore Preference Shares Redemption Plea Against Jatayupara Tourism

The National Company Law Tribunal (NCLT) at Kochi has refused a Rs. 2.5 crore payout sought by an investor in the Jatayupara Tourism project, holding that preference shares cannot be redeemed outside the limits prescribed under the Companies Act.

Case Title : Haridas Krishnan Kutty v. Jatayupara Tourism Private Limited

Case Number : IA(C/Act)/214/KOB/2025

Citation : 2026 LLBiz NCLT (KOC) 382

NCLT Ahmedabad Orders Shareholder & Creditor Meetings For Meghmani Group Amalgamation

The Ahmedabad Bench of the National Company Law Tribunal (NCLT) on 20 April issued directions on an application filed by Kilburn Chemicals Ltd., Meghmani Crop Nutrition Ltd., and Meghmani Organics Ltd. under Sections 230–232 of the Companies Act, 2013 seeking approval of a scheme of amalgamation.

Case Title : Kilburn Chemicals Limited, Meghmani Crop Nutrition Limited and Meghmani Organics Limited

Case Number : C.A.(CAA)/23(AHM)2026

Citation : 2026 LLBiz NCLT (AHM) 385

NCLT Delhi Clears First Stage Of Digispice Merger With Subsidiaries, Orders Equity Shareholder Meet

The National Company Law Tribunal (NCLT) in New Delhi has issued directions at the first-motion stage in a scheme to merge three Digispice group entities into Digispice Technologies Ltd.

It found that the required consent thresholds had been met, allowing it to dispense with most meetings of shareholders and creditors. A separate meeting of the transferee company's equity shareholders, however, will still need to be held.

Case Title : Spice Money Limited, E-Arth Travel Solutions Pvt. Ltd., Vikasni Fintech Pvt. Ltd. and Digispice Technologies Ltd

Case Number : COMPANY APPLICATION (CAA) NO. 08 OF 2026

Citation : 2026 LLBiz NCLT (DEL) 386

NCLT Chennai Sanctions Amalgamation Of Accel Media Ventures With Accel Limited

The Chennai Bench of the National Company Law Tribunal (NCLT) has sanctioned a Scheme of Amalgamation between Accel Media Ventures Limited and Accel Limited under Sections 230–232 of the Companies Act, 2013.

Case Title : Accel Media Ventures Limited v. Accel Limited

Case Number : CP/CAA/60(CHE)/2025 in CA(CAA)/42(CHE)/2025

Citation : 2026 LLBiz NCLT (CHE) 398

OTHER

MCA Draft Rules for Company Incorporation Propose Merging Multiple Forms Into Two To Ease Compliance Burden

Companies may soon be able to file just two forms instead of several specified incorporation-related filings, with the Ministry of Corporate Affairs proposing a significant overhaul to make compliance simpler.

The Ministry has put out the draft Companies (Incorporation) Amendment Rules, 2026, for public consultation, seeking feedback till May 9. The move follows a broader review of suggestions from stakeholders and is aimed at making incorporation processes smoother and less burdensome.

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IBC Monthly Digest: April 2026