Court Grants DHFL Insolvency Immunity
A Mumbai court has terminated the money laundering case against Dewan Housing Finance Corporation Limited (DHFL) in connection with the Yes Bank scandal. The decision hinges on Section 32A of the Insolvency and Bankruptcy Code (IBC), which grants immunity to a corporate debtor once its resolution plan is approved. This provision allows companies undergoing insolvency to make a clean break from past liabilities, fostering a new start under new management.
The case stemmed from allegations of a quid pro quo between former Yes Bank MD and CEO Rana Kapoor and DHFL's promoters, Kapil and Dheeraj Wadhawan. The Enforcement Directorate (ED) had accused Yes Bank of investing ₹3,700 crore in DHFL debentures between April and June 2018, with DHFL allegedly funneling ₹600 crore to a Rana Kapoor-linked entity, DOIT Urban Ventures Pvt Ltd, as a loan against properties valued at just ₹39.66 crore. The ED estimated the proceeds of crime at approximately ₹5,050 crore.
Individual Liability Persists
Judge R.B. Rote clarified that while DHFL, having completed its Corporate Insolvency Resolution Process (CIRP), is shielded, the criminal liability of its erstwhile officers and directors involved in the alleged offence will continue. This means Kapil and Dheeraj Wadhawan, along with Rana Kapoor and others, will still face prosecution for their roles in the transactions.
Piramal Capital and Housing Finance Limited acquired DHFL after its resolution plan was approved by the National Company Law Tribunal (NCLT) on June 7, 2021. The company officially changed its name from DHFL to Piramal Capital and Housing Finance Limited effective November 3, 2021. The Supreme Court upheld the NCLT's decision on April 1, 2025, dismissing challenges from the Wadhawan brothers.