https://www.taxtmi.com/caselaws?id=791560 Section 19(1) of the Insolvency and Bankruptcy Code, 2016 is analysed as a cooperation provision limited to personnel, promoters, and others associated with the corporate debtor's management, and the text states that an external statutory auditor does not ordinarily fall within that class. It further notes that disclosure obligations depend on proof that the person actually possesses or can access the requested records; absent such proof, coercive production directions are not supportable. The note also says that, once CIRP had materially advanced, directions to complete pending audit work and to tender resignation with a no-objection certificate lacked a sufficient statutory basis. en-us Mon, 11 May 2026 00:00:00 +0530 Wed, 13 May 2026 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791560 Section 19(1) of the Insolvency and Bankruptcy Code, 2016 is analysed as a cooperation provision limited to personnel, promoters, and others associated with the corporate debtor's management, and the text states that an external statutory auditor does not ordinarily fall within that class. It further notes that disclosure obligations depend on proof that the person actually possesses or can access the requested records; absent such proof, coercive production directions are not supportable. The note also says that, once CIRP had materially advanced, directions to complete pending audit work and to tender resignation with a no-objection certificate lacked a sufficient statutory basis. Case-Laws IBC Mon, 11 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791560