NCLAT Sets Aside Order Against Lakshmi Precision Auditor

NCLAT overturns NCLT order directing statutory auditor Sanjeev Kumar Arora to provide documents to Resolution Professional.
Tribunal rules statutory auditors are not 'persons associated with management' under IBC Section 19 obligations.
RP's application deemed unnecessary as CIRP concluded with liquidation order and information was already provided.
Court finds Adjudicating Authority failed to ascertain document availability and acknowledge receipt evidence.