[Per: Justice Sharad Kumar Sharma, Member (Judicial)]

In November 2021, the company petition being CP(IB) No.

3/97/HDB/2022, was instituted by the present Appellant, by invoking the provisions contained under Section 97 of the Companies Act , 2013 read with Rule 74 of the NCLT Rules, 2016. At that relevant point of time, the cause of action for the Appellant, for the purposes to invoke Section 97 of the Companies Act , 2013, was that there were allegedly certain discrepancies pertaining to the holding of the equity shares, conducting of the Annual General Meeting and submission of the company's annual returns and financial statements for 2019-2020 & 2020-2021. Accordingly, the company petition was instituted and the relief as it was carved out therein was limited to the extent of seeking a direction to the Respondent company therein to convene and conduct the Annual General Meeting and to consider/adopt the Financial Statement and annual returns for the years of 2019-20 a