In case of first auditor it is not necessary to file form ADT -1
Interpretation is perfectly fine, I also support the same.
Provisio which asked for filing of ADT -1 is in 139(1)
While appointment of first auditor in other than government company is in 139(6), where there is no such provisio. So ADT-1 not required
Or you can say ADT-1 is required for appointment of auditor at AGM. Literally speaking as per law.