As per case facts, ROC filed a complaint alleging contravention of the Companies Act regarding share transfers. The Petitioner claimed these transfers were part of a family settlement, but the ... ROC found the explanation unsatisfactory, leading to the complaint. An earlier, similar complaint by an individual, based on the same facts, had been dismissed on merits, being deemed a civil dispute. The Petitioners challenged the framing of notice in the ROC's complaint, citing issue estoppel. The question arose whether this complaint by ROC, based on facts already decided in a prior complaint, was barred by the principle of issue estoppel. Finally, the High Court held that since a prior complaint with identical facts was dismissed on merits, establishing the dispute as civil, the present complaint is barred by issue estoppel. The court quashed the complaint and all associated proceedings.