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The Adjudicating Authority rejected the Section 9 application filed by the Operational Creditor/Appellant, relying on the Income Tax Assessment order that deemed the invoices as bogus. The Appellant's contention that the Assessment Year 2021-22 could not be relied upon was rendered moot due to the subsequent relevant assessment orders of the Income Tax Authority for the year 2022-23, covering the invoices in question. No grounds were found to interfere with the order rejecting the Section 9 application. However, the rejection does not preclude the Appellant from pursuing other available legal remedies. The imposition of costs on the Appellant was deleted. The appeal was dismissed by the Appellate Tribunal.
The Adjudicating Authority rejected the Section 9 application filed by the Operational Creditor/Appellant, relying on the Income Tax Assessment order that deemed the invoices as bogus. The Appellant's contention that the Assessment Year 2021-22 could not be relied upon was rendered moot due to the subsequent relevant assessment orders of the Income Tax Authority for the year 2022-23, covering the invoices in question. No grounds were found to interfere with the order rejecting the Section 9 application. However, the rejection does not preclude the Appellant from pursuing other available legal remedies. The imposition of costs on the Appellant was deleted. The appeal was dismissed by the Appellate Tribunal.
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