Sala lost his life in a private plane tragedy in January.
The Telegraph says Cardiff's response to a complaint over their refusal to pay Nantes the first instalment of the £15 million transfer fee will mainly focus on the Premier League's decision not to allow the striker to play in the competition.
It comes as FIFA, world football's governing body, seek a response from the Bluebirds after Nantes complained about not receiving the first £5m installment of the Sala deal.
It's suggested Sala was ineligible to appear in the Premier League due a signing-on fee issue in his initial contract with Cardiff that wasn't compliant with competition rules.
Cardiff are also believed to be ready to argue that legally-binding clauses in the transfer agreement struck with Nantes were not fulfilled.
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