# In the matter of Samaara Leathers Pvt. Ltd. MA-606-2019 in CP-141-IB-2018

> NCLT judgment dated 2019-07-31. Citation: TCN-2019-NCLT-02189. The case involves an application (MA/606/2019) in a Corporate Insolvency Resolution Process…

- **Court:** NCLT
- **Order date:** 31 Jul 2019
- **Citation:** TCN-2019-NCLT-02189
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-chandigarh/samaara-leathers-pvt-ltd-ma-606-2019-in-cp-141-ib-2018-4d8dfa0d

## Summary

### Background

The case involves an application (MA/606/2019) in a Corporate Insolvency Resolution Process (CIRP) with petition number CP/141/IB/2018. The Resolution Professional's counsel is present, as is the Respondent's counsel, who has filed an affidavit detailing documents already provided and those yet to be provided to the Resolution Professional. The record is with the Auditor, and the audit is incomplete. 100 days have passed in the CIRP, but necessary documents, including tally backups, have not been provided by the Respondent/suspended Director.

## Facts

K. Muruganandan is the petitioner in a corporate insolvency resolution process against Samaara Leathers Pvt Ltd. The respondent, Mr. Medekar Intisar Mohamed, has not provided necessary documents, including tally backups, to the Resolution Professional despite 100 days having passed in the CIRP. The audit is incomplete, and the record is with the Auditor, A.K. Rajagopalan & Co. The court is concerned about the delay and lack of cooperation from the respondent/suspended director in providing the necessary documents for the CIRP.

## Issues and analysis

### Issue 1: Whether the Adjudicating Authority should summon the Auditor to obtain necessary documents for the …

**Ratio:** An Adjudicating Authority has the power to take necessary actions to ensure the smooth

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**Reasoning:** The court reasons that it would be failing in its duty if the Auditor is not summoned to

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**Interpretation:** This interprets the Adjudicating Authority's powers under the Insolvency and

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**Application:** The court applies this principle by directing the Registry to issue a notice to

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## Parties

- **Judges:** Ch. Mohd Sharief…; SHRI. ANIL…
- **Appellants:** K.MURUGAN…
- **Respondents:** SAMAARA LEATHERS…; Mr.MEDEKAR…

## Timeline

- **2018-01-01 — CP/141/IB/201…**: Corporate Insolvency Resolution Process (CIRP) initiated with petition number…
- **2019-07-31 — Hearing…**: Hearing held at 10:30 AM before the Chennai…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 19(2) — Personnel to extend co-operation to interim…](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-19)

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