Mr. Rahul Gupta & Anr vs Mr Chandra Prakash on 19 October, 2023
27. The Appellants also brought to our notice yet another earlier decision
of this Appellate Tribunal in the matter of in the matter of Union of India
v. Maharashtra Tourism Development Corporation [(2019) SCC OnLine
NCLAT 1414], wherein this Appellate Tribunal had referred the matter to
Central Government for investigation through 'Inspector(s)' for finding out
whether persons related to the company in question has violated the
provisions of Section 70 of the Code, further directed that the procedures
under Section 213 of the Companies Act, 2013 has to be followed.