TMI Blog2019 (6) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... receiving or replying to the said notice u/s 8 and at the stage of final hearing this issue raised by corporate debtor should not be considered and the matter be heard on merit - Thus, preliminary objection not being raised at the initial stage, cannot be tenable at this stage specially after completion of the pleadings. In view of the present latest judgment of the Hon'ble NCLAT in NCLAT in ALLOYSMIN INDUSTRIES VERSUS RAMAN CASTING PRIVATE LIMITED, DELHI [ 2019 (3) TMI 194 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL, NEW DELHI] which is binding on NCLT, it leaves no doubt that demand notice under section 8 of the Code can be served at registered office/corporate office. Application dismissed. - CA No. 50/2019 And (Ib)-27/PB/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Portal. The applicant further submits that Section 8(1) of the Code and Rule 5 of the Insolvency and Bankruptcy (Application to the Adjudicating Authority) Rules, on conjoint reading makes it categorically clear that the service of demand notice is mandatorily to be served at the registered office of the corporate debtor. It is the case of the applicant that admittedly the service of notice is not made at the registered office of the corporate debtor as reflected in the Master Data of the MCA. It is the cardinal rule of interpretation that when a statute prescribes for a particular act in a particular manner, the same shall not be done in any other manner and if done in any other manner the same shall not be considered as per law. Hence, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SC 711 (v) N.N. Agarwal v. CIT [1991] 189 ITR 769 (All.) (vi) State of Andhra Pradesh v. CTO [1988] 169 ITR 564 (AP); and (vii) Odisha Power Generation Corpn. Ltd. v. State of Odisha [W.P. (C) No. 17017 of 2014, dated 30-3-2015] The ratio of all these orders if gathered suggests that the Hon'ble High Courts being highest court of the State are empowered to exercise , judicial superintendence, over other courts and tribunals falling under its territory. Relying on the said ratio it is argued that in the 7. present case also the decision of the Hon'ble Madras High Court is binding. 4. The ld. counsel for respondent (the original applicant) has argued th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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