Conundrum on the liability of a director in the interplay between section 138 ni act and section 14 IBC
With the snowballing number of proceedings under Section 138 and 141 of the Negotiable Instruments Act, 1881 (“NI Act”), the grounds taken by the Directors to escape their personal liability has also ascended significantly. The most deliberated quarrel in current times has been whether a moratorium granted under Section 14 of the Insolvency & Bankruptcy Code, 2016 (“IBC”) would apply to proceedings under Section 138-141 […]
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