Commercial insolvency and admitted debt supported winding-up admission despite objections on notice and goods quality.

Commercial insolvency was established on the basis of admitted transactions, statements of account and an e-mail acknowledgment of liability, and the winding-up petition was admitted. The objection that statutory notice was not duly served failed because notice had been sent to the registered office and to the e-mail address intimated to the ROC. The defence that the goods were of inferior quality was rejected for lack of supporting material and did not displace the admitted debt. The absence of any reply to the statutory notice, together with the record, supported the finding that the company was unable to pay its debts.

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Issues: Whether the respondent company was shown to be unable to pay its debts and whether the winding up petition was liable to be admitted.

Analysis: The petition was founded on admitted commercial transactions, statements of account, and an e-mail acknowledgment of the outstanding liability. The objections regarding service of statutory notice were rejected because notice had been sent to the registered office and to the e-mail address intimated to the ROC. The defence that the goods were of inferior quality was found to be unsupported and did not displace the admitted debt. The absence of any reply to the statutory notice and the material on record supported the plea of commercial insolvency.

Conclusion: The respondent company was held to be unable to pay its debts and the winding up petition was admitted.

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