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2018 (9) TMI 203 - HC - Companies LawWinding-up petition - C-Forms being belatedly filed - Held that:- C-Forms of total value of ₹ 7,44,027/- have been carried by the appellant to this Court, the appellant is permitted to make over the same to advocate for the respondent. It is recorded that the C-Forms have been made over to advocate for the respondent in Court. The respondent will now apply before the appropriate authorities for refund of any amount that the respondent may have paid. It will also be open to the respondent to rely on such C-Forms as made over by the appellant today before the appellate authority where the appeal is pending. The respondent will be entitled to cite this order, whether before the appellate authority or before the sales-tax authorities, for the purpose of an early resolution of the respondent’s claim for refund or adjustment based on the C-Forms being belatedly filed. If the refund is allowed, the quantum of security furnished by the appellant in terms of this order with the Registrar, Original Side will stand reduced to such extent and such amount will be refunded by the Registrar to the appellant herein on the basis of this order. Since the company petition is returnable before the company Court on August 28, 2018 in terms of the advertisements published, the company Court will be free to direct the appellant herein to make payment of the admitted amount in respect of the eight undisputed bills to advocate for the respondent herein on the returnable date, if no other creditor supports the winding-up or is represented.
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