https://www.taxtmi.com/caselaws?id=791560 Section 19(1) of the Insolvency and Bankruptcy Code applies to personnel, promoters and persons associated with management whose assistance is needed to run the corporate debtor as a going concern and protect its assets. A former statutory auditor, acting as an external professional, is not ordinarily associated with management merely because the resolution professional seeks information. Production directions also require proof that the requested records are in the auditor's possession or accessible to them. Where records were stated to be with the corporate debtor and acknowledged by the resolution professional's auditor, coercive production could not be justified. Further audit-completion and resignation directions lacked a statutory basis after substantial progress in the insolvency process. 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 applies to personnel, promoters and persons associated with management whose assistance is needed to run the corporate debtor as a going concern and protect its assets. A former statutory auditor, acting as an external professional, is not ordinarily associated with management merely because the resolution professional seeks information. Production directions also require proof that the requested records are in the auditor's possession or accessible to them. Where records were stated to be with the corporate debtor and acknowledged by the resolution professional's auditor, coercive production could not be justified. Further audit-completion and resignation directions lacked a statutory basis after substantial progress in the insolvency process. Case-Laws IBC Mon, 11 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791560