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Supreme Court through its judgment dated 27.07.2026 in the matter of Tejas J Shah & Amisha T Shah v. Mantri Technology Constellations Private Limited (Now Known as Buoyant Technology Constellations Private Limited)[1] held that imposition of moratorium on a company under Section 14 of the Insolvency and Bankruptcy Code, 2016 (“IBC”) is not a ground to reject consumer complaints against the promoters/ directors of the company.

SEBI, by notification dated 10.07.2026, published on 14.07.2026, has notified the SEBI (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2026 (“LODR Amendment”) amending the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“LODR Regulations”).

SEBI, by circular dated 23.07.2026, has notified the simplified and standardised framework for transmission of securities consequent to demise of the holder of securities (“Securities Transmission Circular”) .