SFIO investigation report under Section 212(12) admissible as evidence under Section 212(14A)/223(5) akin to Section 173 CrPC

SC held that the SFIO investigation report submitted under Section 212(12) and considered under Section 212(14A) / Section 223(5) is admissible as evidence akin to a report under Section 173 CrPC. The court found no merit in the challenge to the NCLT's reliance on the SFIO report, the second SFIO report, and the compilation of documents, noting inadequate pleadings by the appellant in the company petition/miscellaneous application. The NCLAT's affirmation of admissibility and the NCLT's consideration were upheld; civil appeal dismissed.

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"Delay in refiling is condoned." The Court, applying the precedent and order dated 19.05.2025 in C.A. No. 6645/2025 [Deloitte Haskins and Sells LLP vs. Union of India and Others], adjudicated that the present appeal must follow that earlier determination and accordingly "we dismiss this Civil Appeal." The procedural relief sought for condonation of delay was granted, but on merits or by application of the cited authority the appeal could not be sustained. All pending applications ancillary to the appeal are directed to stand disposed of. The decision is strictly interlocutory/procedural in scope, grounded on adherence to the prior ruling referenced, and operates to terminate further proceedings in the present civil appeal.

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