Brics Commodities Private Limited, incorporated on 19.01.2004, filed a Company Petition under Section 59 of the Insolvency and Bankruptcy Code, 2016, for voluntary liquidation. The company's Board of Directors resolved to liquidate on 31.03.2022, stating that the company was not carrying on any business or earning profits. Mr. Bharat Ramakant Upadhyay was appointed as the liquidator. The liquidator made a public announcement inviting claims, but no claims were received from operational or financial creditors. The liquidator submitted preliminary and final reports to the IBBI, stating that the company had no liabilities or realizable assets. The company obtained a 'No Objection Certificate' from the Income Tax Department, confirming no pending dues. The members of the

Brics Commodities Private Limited, incorporated on 19.01.2004, filed a Company Petition under Section 59 of the Insolvency and Bankruptcy Code, 2016, for voluntary liquidation. The company's Board of Directors resolved to liquidate on 31.03.2022, stating that the company was not carrying on any business or earning profits. Mr. Bharat Ramakant Upadhyay was appointed as the liquidator. The liquidator made a public announcement inviting claims, but no claims were received from operational or financial creditors. The liquidator submitted preliminary and final reports to the IBBI, stating that the company had no liabilities or realizable assets. The company obtained a 'No Objection Certificate' from the Income Tax Department, confirming no pending dues. The members of the