Reconciled accounts and no outstanding dues led to setting aside directions against the appellant.

Directions against the appellant could not survive after the accounts and ledger were reconciled and it was acknowledged that no dues remained outstanding. The resolution professional had communicated by email that the appellant's account position was settled, and that position was also accepted during the proceedings. In light of that reconciliation and acknowledgment, the impugned directions were set aside insofar as they related to the appellant.

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Issues: Whether the directions in the impugned order could survive against the appellant after reconciliation of accounts and acknowledgment that no dues remained outstanding.

Analysis: The record showed that the resolution professional had communicated by email that the appellant's accounts and ledger had been reconciled and that there were no outstanding dues. This position was also acknowledged on behalf of the resolution professional during the proceedings.

Conclusion: The directions contained in the impugned order, insofar as they related to the appellant, were set aside.

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