Bombay High Court holds that directors cannot be prosecuted under Legal Metrology Act without specific allegations linking them to day-to-day management of the company.
Delhi High Court holds that a director who resigned before cheque issuance cannot be held liable under Section 141 NI Act unless formally recorded with ROC. Key precedent on procedural compliance.
Kerala High Court holds that resignation from a company does not automatically absolve a director of criminal liability for offences committed during tenure under IPC and Money Lenders Act.
Bombay High Court holds that directors cannot be held personally liable for Employees' State Insurance dues under Section 45A; liability rests solely with the company.
Bombay High Court clarifies that directors cannot be automatically prosecuted under Section 138 NI Act without proof of active involvement in cheque dishonour offences.
Madras High Court holds that directors cannot be held personally liable for company's GST dues during liquidation unless gross neglect, misfeasance, or breach of duty is established under Section 88(3).