TaxTMI 
TaxTMI 
2018 (4) TMI 1249
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.....C. 1 The petition is filed for winding up respondent-company Essar Projects (India) Ltd. (the said company) on the ground that the company is unable to discharge its debt, is commercially insolvent and requires to be wound up. 2 It is the case of petitioner that (a) sometime in November/December 2010, the company approached petitioner and sought quotations for the transportation services requir....
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....affirmed on 1st September 2017 and raised the following defences : (a) Petitioner has not annexed copies of the Goods Consignment notes; (b) Copies of invoices referred in the petition were not acknowledged by respondent nor duly certified by respondent and petitioner though put to strict proof failed to show invoices were raised on the company and delivered to the company; and (c) petition is ....
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....also be noted that apart from the two invoices copies of which are annexed to the petition, which are dated 4th February 2015 and 21st October 2015, there is no correspondence whatsoever produced. 6. Therefore, I cannot dismiss the stand taken by the company that petitioner has not even made out a prima facie case that there is a debt. So far as the issue of limitation is concerned, in the remind....