Adjudicating Order in respect of Gandiv Investment Pvt. Ltd., Pat Financial Consultants Pvt. Ltd. And Bharat J Patel in the matter of Ponni Sugars (Erode) Limited [SAT Appeal No.: 228/2019 & Misc. App. No. 286/2019] [SAT Appeal No.: 229/2019 & Misc. App. No. 287/2019] [SAT Appeal No.: 228/2019 & Misc. App. No. 286/2019] [SAT Appeal No.: 229/2019 & Misc. App. No. 287/2019]