Brilliant Alloys Private Limited vs Mr. S. Rajagopal on 14 December, 2018
30. It is argued on behalf of the Respondent that the Regulations are
directory but not mandatory and for this purpose, placed reliance on the
Judgment of Hon'ble Supreme Court in the case of Brilliant Alloys Pvt. Ltd.
(Supra). In this Judgment Hon'ble Supreme Court has dealt with the provision
of Section 12(A) with the Regulation 30 and held that the stipulation in the
Regulations can only be construed as directory depending on the facts of each
case. There is no ratio of the Judgment that the Regulations are directory and
not mandatory.