23. Be that as it may, the issues raised in this writ petitions are no
longer res integra. In the similar circumstances, when NFRA while
exercising powers under Section 132(4) of Companies Act, 2013 read
with Rule 11(6) of NFRA Rules, 2018, issued notices to the various
other auditors and companies and passed orders, the same were
questioned on the file of the National Company Law Appellate
Tribunal (NCLAT), Principal Bench, New Delhi vide Company Appeal
(AT) No.68/2023 and batch. The NCLAT placing reliance on the
judgment of the Hon'ble Supreme Court in S.Sukumar's case
(supra); Union of India and others vs. Deloitte Haskins and Sells
LLP and another 11; Mayarani Punch CIT, Income Tax Deli12 and
S. Ganesan vs A.K. Joscelyne 13, Zile Singh vs. State of
Haryana 14 dismissed the appeals vide common order dated
01.12.2023 observing that if new law is made to take care of known
wrongs for the benefits of the society on its own, then the provision
of retrospective application in new law may not be required and
necessary implication need to be made out from the language
employed. Aggrieved by the order dated 01.12.2013 in Company
11 2023 SCC OnLine SC 557
12 1986(1) SCC 445
13 1957 SCC Online Cal 43
14 (2004) 8 SCC 1
19
Appeal (AT) No.68 of 2023 passed by the NCLAT, the Civil Appeal
No.3656 of 2024 was filed on the file of Hon'ble Supreme Court and
the Hon'ble Supreme Court vide order dated 17.05.2024 dismissed
the appeal confirming the order of the NCLAT.
23. Be that as it may, the issues raised in this writ petitions are no
longer res integra. In the similar circumstances, when NFRA while
exercising powers under Section 132(4) of Companies Act, 2013 read
with Rule 11(6) of NFRA Rules, 2018, issued notices to the various
other auditors and companies and passed orders, the same were
questioned on the file of the National Company Law Appellate
Tribunal (NCLAT), Principal Bench, New Delhi vide Company Appeal
(AT) No.68/2023 and batch. The NCLAT placing reliance on the
judgment of the Hon'ble Supreme Court in S.Sukumar's case
(supra); Union of India and others vs. Deloitte Haskins and Sells
LLP and another 11; Mayarani Punch CIT, Income Tax Deli12 and
S. Ganesan vs A.K. Joscelyne 13, Zile Singh vs. State of
Haryana 14 dismissed the appeals vide common order dated
01.12.2023 observing that if new law is made to take care of known
wrongs for the benefits of the society on its own, then the provision
of retrospective application in new law may not be required and
necessary implication need to be made out from the language
employed. Aggrieved by the order dated 01.12.2013 in Company
11 2023 SCC OnLine SC 557
12 1986(1) SCC 445
13 1957 SCC Online Cal 43
14 (2004) 8 SCC 1
19
Appeal (AT) No.68 of 2023 passed by the NCLAT, the Civil Appeal
No.3656 of 2024 was filed on the file of Hon'ble Supreme Court and
the Hon'ble Supreme Court vide order dated 17.05.2024 dismissed
the appeal confirming the order of the NCLAT.
23. Be that as it may, the issues raised in this writ petitions are no
longer res integra. In the similar circumstances, when NFRA while
exercising powers under Section 132(4) of Companies Act, 2013 read
with Rule 11(6) of NFRA Rules, 2018, issued notices to the various
other auditors and companies and passed orders, the same were
questioned on the file of the National Company Law Appellate
Tribunal (NCLAT), Principal Bench, New Delhi vide Company Appeal
(AT) No.68/2023 and batch. The NCLAT placing reliance on the
judgment of the Hon'ble Supreme Court in S.Sukumar's case
(supra); Union of India and others vs. Deloitte Haskins and Sells
LLP and another 11; Mayarani Punch CIT, Income Tax Deli12 and
S. Ganesan vs A.K. Joscelyne 13, Zile Singh vs. State of
Haryana 14 dismissed the appeals vide common order dated
01.12.2023 observing that if new law is made to take care of known
wrongs for the benefits of the society on its own, then the provision
of retrospective application in new law may not be required and
necessary implication need to be made out from the language
employed. Aggrieved by the order dated 01.12.2013 in Company
11 2023 SCC OnLine SC 557
12 1986(1) SCC 445
13 1957 SCC Online Cal 43
14 (2004) 8 SCC 1
19
Appeal (AT) No.68 of 2023 passed by the NCLAT, the Civil Appeal
No.3656 of 2024 was filed on the file of Hon'ble Supreme Court and
the Hon'ble Supreme Court vide order dated 17.05.2024 dismissed
the appeal confirming the order of the NCLAT.
23. Be that as it may, the issues raised in this writ petitions are no
longer res integra. In the similar circumstances, when NFRA while
exercising powers under Section 132(4) of Companies Act, 2013 read
with Rule 11(6) of NFRA Rules, 2018, issued notices to the various
other auditors and companies and passed orders, the same were
questioned on the file of the National Company Law Appellate
Tribunal (NCLAT), Principal Bench, New Delhi vide Company Appeal
(AT) No.68/2023 and batch. The NCLAT placing reliance on the
judgment of the Hon'ble Supreme Court in S.Sukumar's case
(supra); Union of India and others vs. Deloitte Haskins and Sells
LLP and another 11; Mayarani Punch CIT, Income Tax Deli12 and
S. Ganesan vs A.K. Joscelyne 13, Zile Singh vs. State of
Haryana 14 dismissed the appeals vide common order dated
01.12.2023 observing that if new law is made to take care of known
wrongs for the benefits of the society on its own, then the provision
of retrospective application in new law may not be required and
necessary implication need to be made out from the language
employed. Aggrieved by the order dated 01.12.2013 in Company
11 2023 SCC OnLine SC 557
12 1986(1) SCC 445
13 1957 SCC Online Cal 43
14 (2004) 8 SCC 1
19
Appeal (AT) No.68 of 2023 passed by the NCLAT, the Civil Appeal
No.3656 of 2024 was filed on the file of Hon'ble Supreme Court and
the Hon'ble Supreme Court vide order dated 17.05.2024 dismissed
the appeal confirming the order of the NCLAT.
23. Be that as it may, the issues raised in this writ petitions are no
longer res integra. In the similar circumstances, when NFRA while
exercising powers under Section 132(4) of Companies Act, 2013 read
with Rule 11(6) of NFRA Rules, 2018, issued notices to the various
other auditors and companies and passed orders, the same were
questioned on the file of the National Company Law Appellate
Tribunal (NCLAT), Principal Bench, New Delhi vide Company Appeal
(AT) No.68/2023 and batch. The NCLAT placing reliance on the
judgment of the Hon'ble Supreme Court in S.Sukumar's case
(supra); Union of India and others vs. Deloitte Haskins and Sells
LLP and another 11; Mayarani Punch CIT, Income Tax Deli12 and
S. Ganesan vs A.K. Joscelyne 13, Zile Singh vs. State of
Haryana 14 dismissed the appeals vide common order dated
01.12.2023 observing that if new law is made to take care of known
wrongs for the benefits of the society on its own, then the provision
of retrospective application in new law may not be required and
necessary implication need to be made out from the language
employed. Aggrieved by the order dated 01.12.2013 in Company
11 2023 SCC OnLine SC 557
12 1986(1) SCC 445
13 1957 SCC Online Cal 43
14 (2004) 8 SCC 1
19
Appeal (AT) No.68 of 2023 passed by the NCLAT, the Civil Appeal
No.3656 of 2024 was filed on the file of Hon'ble Supreme Court and
the Hon'ble Supreme Court vide order dated 17.05.2024 dismissed
the appeal confirming the order of the NCLAT.
23. Be that as it may, the issues raised in this writ petitions are no
longer res integra. In the similar circumstances, when NFRA while
exercising powers under Section 132(4) of Companies Act, 2013 read
with Rule 11(6) of NFRA Rules, 2018, issued notices to the various
other auditors and companies and passed orders, the same were
questioned on the file of the National Company Law Appellate
Tribunal (NCLAT), Principal Bench, New Delhi vide Company Appeal
(AT) No.68/2023 and batch. The NCLAT placing reliance on the
judgment of the Hon'ble Supreme Court in S.Sukumar's case
(supra); Union of India and others vs. Deloitte Haskins and Sells
LLP and another 11; Mayarani Punch CIT, Income Tax Deli12 and
S. Ganesan vs A.K. Joscelyne 13, Zile Singh vs. State of
Haryana 14 dismissed the appeals vide common order dated
01.12.2023 observing that if new law is made to take care of known
wrongs for the benefits of the society on its own, then the provision
of retrospective application in new law may not be required and
necessary implication need to be made out from the language
employed. Aggrieved by the order dated 01.12.2013 in Company
11 2023 SCC OnLine SC 557
12 1986(1) SCC 445
13 1957 SCC Online Cal 43
14 (2004) 8 SCC 1
19
Appeal (AT) No.68 of 2023 passed by the NCLAT, the Civil Appeal
No.3656 of 2024 was filed on the file of Hon'ble Supreme Court and
the Hon'ble Supreme Court vide order dated 17.05.2024 dismissed
the appeal confirming the order of the NCLAT.