The appealed ruling concluded that the appointed liquidator had undertaken many proceedings in order to liquidate the company under consideration.

The court said that the documents of the case revealed that the liquidator did not fail to do his job properly and that the liquidation process was not finished yet. The court said that the task of the liquidator should continue and that the appellants' defence in this regard was irrelevant. The court said that the argument of the appellant was established on the reasons that violated Article 102 of the Advocacy Law. The court said that the evaluation of the task of liquidator fell under the authority of the court.

The court dismissed the appeal.