JUDGMENT

1.Heard.

2.Since the filing of the writ petition, the 4 petitioner, Chellasamy, passed away on 27.12.2023, as evidenced by the death certificate produced before this Court. The said certificate also records that he is survived by his wife, T. Stella. In the tripartite agreement dated 28.05.2024, signed by all five petitioners, the deceased Chellasamy was represented by his wife, T. Stella, who signed the agreement as his legal heir. In view of the above, this Court, by order dated 17.04.2025, suo motu impleaded T. Stella as Petitioner No. 4(b) in the writ petition, dispensing with the necessity for filing a formal application for substitution.

3.The petitioners have filed the present writ petition challenging the communication issued by the second respondent in response to their letter dated 22.12.2020, wherein it was informed that the National Company Law Tribunal, Chennai, had ordered the liquidation of M/s. Associated Cylinders & Accessories Private Limited by order dated 16.07.2018. It was further stated that, in terms of Section 53 of the Insolvency and Bankruptcy Code, 2016, the distribution of assets was to be effected upon commencement of the liquidation process. The