Advance Engineering Services, a sole proprietorship firm, performed flooring work for The Baroda Rayon Corporation Limited at its Fateh Nagar, Udhna plant. The work order was issued on 2004-07-12. The appellant completed the work and received some payments. A fax dated 2007-06-19 indicated that Rs. 39,00,631.50 was owed for the period 2003-04-01 to 2004-09-30. The appellant claimed the respondent acknowledged the debt through fax messages and handwritten acknowledgments. After not receiving the due amount, the appellant issued a demand notice under Section 8 of the IBC and filed a company petition, which was contested by the respondent on the grounds of limitation. The respondent argued that the letters presented by the appellant were forged and fabricated, citing

Advance Engineering Services, a sole proprietorship firm, performed flooring work for The Baroda Rayon Corporation Limited at its Fateh Nagar, Udhna plant. The work order was issued on 2004-07-12. The appellant completed the work and received some payments. A fax dated 2007-06-19 indicated that Rs. 39,00,631.50 was owed for the period 2003-04-01 to 2004-09-30. The appellant claimed the respondent acknowledged the debt through fax messages and handwritten acknowledgments. After not receiving the due amount, the appellant issued a demand notice under Section 8 of the IBC and filed a company petition, which was contested by the respondent on the grounds of limitation. The respondent argued that the letters presented by the appellant were forged and fabricated, citing