Whether the Adjudicating Authority which is NCLT having dual jurisdiction under the Companies Act, 2013 and the IBC, 2016 can direct the Central Government to refer the matter to the Serious Fraud Investigation Office(SFIO) for further investigation into the affairs of the Corporate Debtor etc. basing it on the Forensic Audit Report – Mr. M. Srinivas Vs. Smt. Ramanathan Bhuvaneshwari RP, M/s Bhuvana Infra Projects Private Limited – NCLAT New Delhi