2013 (10) TMI 997

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....d on the challan would indicate that the goods were received by the company. The purchase order was issued for a supply of 22,100 kgs of the materials whereas the supply is made to the extent of 20370.50 kgs. It is also not in dispute that the invoice was raised in conformity with the rates which is also received by the company. Admittedly, the company did not pay the value of the goods supplied by the petitioning creditor. The statutory notice was issued on the company. The documents annexed to the winding up petition would reveal that the same was served on 22nd of February, 2013. There is no reply to the statutory notice by the company. After the service of the winding up petition, the company appeared and sought for a direction to file ....

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....that there was a telephonic conversion between the petitioning creditor and the company but the same has been denied by the petitioning creditor. The second objection put forth by the company is in respect of inferior quality of the goods supplied by the petitioning creditor. The said plea is taken for the first time in the affidavit-in-opposition without being supported by any documentary evidence. To my mind, such objection is taken for the purpose of avoiding the payments to be made and to wriggle out of all the provisions of the Companies Act relating to the winding up of the company. If the company was aggrieved by inferior quality of the goods being supplied by the petitioning creditor, there would be one scrap of paper which would s....