This judgment deals with whether a refund arising from reduction of share capital must be transferred to the IEPF under Section 125(2)(h) of the Companies Act, 2013.

Case Snapshot

• Case Name: M/s Meena Steels Limited v. Punjab National Bank

• Citation / Neutral Citation: CNR No. DLHC010016452017; Review Pet. 147/2026 in W.P.(C) 6329/2017

• High Court: High Court of Delhi

• Bench: Justice Rajneesh Kumar Gupta

• Date of Judgment: October 8, 2026

• Area of Law: Companies Act, 2013; Section 125(2)(h); Investor Education and Protection Fund; review jurisdiction; reduction of share capital

Judgment Headline

Delhi HC Rejects Bank’s Review Seeking Transfer of Capital Reduction Refund to IEPF

The Judgment

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