CIRP Petition Dismissed: Invoice Error Shows Buyer as "Perfect IT Solution," Not Respondent "Sify Technologies Limited" u/s 9.

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....Admissibility of CIRP petition under I&B code - as per invoice buyer is ‘Perfect IT Solution’ and not ‘Sify Technologies Limited’ (Respondent herein) - a disputed question of fact can be decided by a Court of Competent Jurisdiction and not by the Adjudicating Authority or by this Appellate Tribunal, hence the application u/s 9 is not maintainable....