Adalah menjadi prinsip yang diterima bahawa mahkamah perlu secara kritikal menimbangkan aspek solven sesebuah syarikat apabila mempertimbangkan permohonan-permohonan seperti ini. Dalam kes Ecofirst Hartz Sdn Bhd v Poon Mun Cheong & anor [2018] CLJU 947, Hakim Nazlan Ghazali HMT (pada ketika itu) telah menyatakan pandangannya seperti berikut; “[70] There are cases which suggest that a solvency of the respondent would operate to prevent the issuance of an injunction against the respondent, even though the debt from the respondent is undisputed. [71] In Tan Kok Tong, a Court of Appeal case referred to earlier, Gopal Sri Ram JCA (as he then was), said this:- " In Molop Corp Sdn Bhd v. Uniperkasa (M) Sdn Bhd [2003] CLJU 280; [2003] 1 LNS 280; [2003] 6 MLJ 311, Low Hop Bing J (as he then was) correctly held as follows (at p 321): "In Natseven TV Sdn Bhd v. Television New Zealand Ltd [2001] 4 CLJ 722, I had the occasion to consider and determine the burden of proof cast on the plaintiff in an application for interlocutory injunction to restrain the presentation of a winding up petition, in the following words: I agree with the reasons given by the English and New Zealand Court of Appeal respectively and by Abdul Malik J and hold that for the purpose of obtaining an interim injunction to restrain the defendant from proceeding with the winding up petition, the burden of proof cast on the plaintiff is only discharged by reference to the standard of proof or test in adducing evidence to establish a prima facie case and that the principle relating to the test of 'serious question to be tried' in American Cynamid Co v. Ethicon Ltd [1975] AC 396; [1975] 1 All ER 504 as applied in Keet Gerald Francis Noel John v. Mohd Noor bin Abdullah & Ors [1995] 1 CLJ 293; [1995] 1 MLJ 193 is not applicable as the applications there were not applications to restrain winding up petitions or proceedings, such as in the instant case before me. Illustration of a prima facie case may be provided by necessary evidence that there is a bona fide dispute by the plaintiff in relation to the statutory demand or that the plaintiff is solvent". [72] In yet another Court of Appeal decision involving an application for Fortuna injunction, Tan Kok Tong was referred to, and the question of commercial solvency taken into consideration. Suriyadi JCA (as he then was) concluded the findings of the majority decision of the Court of Appeal in Westform Far East Sdn Bhd v. Connaught Heights Sdn Bhd and other appeals [2010] 2 CLJ 541; [2010] 3 MLJ 459 as follows:- "[40] From the totality of the evidence there was clearly a genuine dispute as to the debts in question as explained above, let alone the insolvency of the respondent was never established adequately. I was thus satisfied that the learned judge had exercised his discretion correctly in granting the order, not only for the ex parte, but also the inter partes applications. As said above, an appellate court will rarely interfere with an exercise of discretion unless the trial judge has erred in law or if the trial judge has failed to take into account highly relevant considerations. Here I failed to detect that error". [73] In my view, commercial solvency, whilst clearly a critical issue to be determined by the Courts when assessing whether or not a winding up order ought to be granted on the basis of a notice issued under Section 218 (1) (e) of the Companies Act 1965 (concerning the company being unable to pay its debts) should also be a consideration at the injunction application stage, but cannot without more defeat the position of an undisputed debt, especially one grounded on a judgment debt. I think it is more correct in principle that if there is no dispute on the debt, the solvency of the debtor should not be allowed to prevent the grant of a Fortuna injunction. [74] On this aspect, I had occasion to say the following in Bakti Dinamik Sdn Bhd v. Bauer (Malaysia) Sdn Bhd [2016] 10 CLJ 247:- [64] Otherwise, an unsatisfactory, and almost dysfunctional scenario may present itself, should the excuse of the solvency of a judgment debtor be accepted as of right to be a basis justifying the grant of an injunction preventing a judgment creditor from exercising its statutory right to present a winding up petition against the judgment debtor for the debtor's failure to pay on the winding up notice. I would think it correct in principle that as a general rule, a debtor cannot legitimately hide behind the shield of solvency to stave off threat of winding up but at the same time conveniently refuse settlement of an undisputed debt.