The Supreme Court has held that a Special Court cannot take cognizance of offences under Section 448 of the Companies Act, 2013 based on a private complaint, ruling that such offences are “covered under Section 447” and thus attract the statutory bar under Section 212(6). The Bench of Justice J.K. Maheshwari and Justice K. Vinod
Private Complaint Not Maintainable for Section 448 Companies Act Offences; Bar Under Section 212(6) Applicable: Supreme Court
