Ritu Rastogi RP for Eon Electric Ltd. Vs. Mr. Surinder K. Bansal and Co. LLP – NCLT Chandigarh Bench
In the present case, the applicant/RP has sought directions against the statutory auditors of the corporate debtor to provide the audit report and audited financial statements for FY 2019-20. The respondent has also not provided the resignation letter as sought by the applicant by Email dated 20.04.2021 and no audit report and financial statements for the FY 2019-20 has been provided by the statutory auditor. Section 17(2)(e) of the Code casts a duty upon the Resolution Professional for complying with the requirements under any law for the time being in force on behalf of the corporate debtor which includes getting the balance sheets and financial statements of the corporate debtor prepared as stipulated under the law.