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2020 (2) TMI 610 - AT - Companies LawStriking off the name of the Appellant Company from the Register of the Companies - failure to file due returns under the provisions laid down under Section 403(1) proviso-1 of Companies Act r/w Companies (Registration of Offices and Fees) Rules, 2014 - HELD THAT:- The Appellant Company is having substantial movable as well as immovable assets. Therefore, it cannot be said that the Appellant Company is not carrying on any business or operations. Hence, we are of the opinion that the order passed by the NCLT, Kolkata Bench as well as ROC, Jharkhand is not sustainable in law. The name of the Appellant Company be restored to the Register of Companies subject to the specific compliances - appeal allowed - decided in favor of appellant.
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