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Fraud and the Bar on Cognizance: Supreme Court Clarifies the Scope of Sections 447, 448 and 212(6) of the Companies Act.
Mr. Prabhav Pachory is an Advocate practising in New Delhi. The Supreme Court in Yerram Vijay Kumar v. State of Telangana & Anr., 2026 INSC 42, has settled an important question concerning the interplay between offences of fraud under the Companies Act, 2013 and the statutory bar on cognizance under Section 212(6). The judgment clarifies whether an…
