https://www.taxtmi.com/caselaws?id=783940 Rule 43 of the NCLT Rules, 2016 permits the Tribunal to call for further information or evidence on its own motion, so an independent forensic audit of disputed company records can be directed even without a formal application. Rule 43(3), which allows a party to seek forensic examination in cases of alleged forgery, does not limit that broader power. Section 424 of the Companies Act, 2013 and related civil procedure principles support examination of documents to test their authenticity in aid of justice. Prima facie satisfaction was sufficient at the stage of ordering the audit, and the resulting report remained open to challenge. Fixing reasonable auditor remuneration was also within the Tribunal's powers. en-us Tue, 23 Dec 2025 00:00:00 +0530 Fri, 26 Dec 2025 07:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783940 Rule 43 of the NCLT Rules, 2016 permits the Tribunal to call for further information or evidence on its own motion, so an independent forensic audit of disputed company records can be directed even without a formal application. Rule 43(3), which allows a party to seek forensic examination in cases of alleged forgery, does not limit that broader power. Section 424 of the Companies Act, 2013 and related civil procedure principles support examination of documents to test their authenticity in aid of justice. Prima facie satisfaction was sufficient at the stage of ordering the audit, and the resulting report remained open to challenge. Fixing reasonable auditor remuneration was also within the Tribunal's powers. Case-Laws Companies Law Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783940