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2022 (12) TMI 666

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..... unal in detail, especially, touching upon, the aspect of Fees Matter restored back for re-adjudication. - Company Appeal (AT)(CH) No.900799/2022) - - - Dated:- 9-12-2022 - [Justice M. Venugopal] Member (Judicial) And [Naresh Salecha] Member (Technical) For the Appellant : Mr. K.R. Jinan, Administrator (Party in person) Mr. Philip Mathew, Advocate ORDER (VIRTUAL MODE) Heard the Appellant through its Administrator (Appearing in person) in the instant Unnumbered Company Appeal (AT) (CH) (D.No.900799/2022). The Appellant / Applicant assails the impugned order , in IA(C/Act)/15(KOB/2022) in Company Petition TCP/21/KOB/2019 dated 18.04.2022, on the file of the National Company Law Tribunal, Kochi Bench, Koc .....

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..... tor , and further that the letter dated 01.06.2020, in which the clause appears is devoid of the informed consent of the Administrator , who objected to the same, when he, later took note of it, while scrutinising the same page by page, there is no reference to the said averment(s) in the impugned order passed by the Tribunal i.e., how it was adverted upon, pertaining to the pros and cons , of the said averment(s) made in the Rejoinder , as well as the Documents filed by the Appellant (Applicant). Considering the fact, that the Letter dated 01.06.2020 was not discussed or dealt with in qualitative and quantitative terms, in regard to the pros and cons , of the said contents, by means of Evaluation , this Tribunal , comes to .....

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..... e conclusion, that the said Order , suffers from Legal infirmity , in that, the contents of letter dated 01.06.2022 of the Babu A. Kallivayalil Co., Chartered Accountants were not adverted to b y the Tribunal in detail, especially, touching upon, the aspect of Fees , Clause 2.1 (vide Page 47 Annexure 2 of Appeal Paper Book D.No.376 dated 06.05.2022). Viewed in that perspective, this Tribunal , is perforced to interfere with the impugned order dated 18.04.2022 in IA(C/Act)/15(KOB/2022) in Company Petition TCP/21/KOB/2019, wherein the Amount of Rs.12,00,000/- (Rupees Twelve Lakh Only), along with an Applicable GST was observed to be the reasonable amount , to be paid by the Appellant / Applicant , as an Auditor s .....

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