Section 212 of the  Companies  Act,  2013 does not empower the NCLT or the Adjudicating Authority to refer the matter to the Central Government for investigation by the Serious Fraud Investigation Office even if it notices the affairs of the Company of defrauding the creditors and others – Mr. Lagadapati Ramesh Vs. Mrs. Ramanathan Bhuvaneshwari – NCLAT New Delhi