TMI Blog2023 (2) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... situated at Sirsa. Hence, we are of the view that the order passed by the National Company Law Tribunal (New Delhi Bench, Court-II) as well as Registrar of Companies, NCT of Delhi Haryana is not sustainable in law. The name of the Appellant Company be restored to the Register of Companies subject to the compliances imposed. Application allowed. - Company Appeal ( AT ) No. 26 of 2022 - - - Dated:- 16-2-2023 - [ Justice Anant Bijay Singh ] Member ( Judicial ) And [ Mr. Kanthi Narahari ] Member ( Technical ) For the Appellant : Ms. Sadapurna Mukherjee , Advocate For the Respondent : None JUDGMENT Justice Anant Bijay Singh ; The present Appeal under Section 421 of the Companies Act, 2013, has been filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the Oriental Bank of Commerce Indian Overseas Bank (Annexure-G, Colly of the Appeal). iii) Further case is that after filing of Statutory records of the company in the year 2008, the Appellant company could not able to file its further records as there were some internal disputes among the shareholders and management of the company and further the Income Tax Department had also taken illegal action against the company which further defaults the company in filing the statutory records before the ROC. When the disputes of the company were resolved, the shareholder of the company before nation lockdown due to Covid-19 had tried to check from the MCA-21 website, the status of the company with regard to the filing of the records before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s unjust and unreasonable and such action of the Respondent impose unreasonable restrictions on the Appellant's fundamental right to carry on trade, business, occupation and or profession guaranteed by the Article 19(1)(g) of the Constitution of India on the ground that it wasn't a going concern whereas it has an immovable property in Sirsa which can be rented and furnish good rentals. 4. It is further submitted that if the Appellant company is restored, the Appellant company would be able to continue the work and generate rent which would, inter-alia, benefit the Central/State Government in terms of Income Tax, Goods Service Tax (GST) and other taxes. The Appellant company could not be filed statutory records before the Regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08. Moreover, no subsequent documents had been filed by the Company with this office to obtain the status of a Dormant Company under Section 455 of the Companies Act, 1956. Hence this office had reasonable cause to believe that the company was not in operation and therefore, the name of the company was considered for striking off from the Register of Companies. 7. It is further stated that the Office of the Registrar of Companies issued the notice in the form of STK-1 in March, 2017 intimating the company and the directors of the company at their registered office about the aforesaid defaults, providing them a fair opportunity to respond. Subsequently, this office also issued public notice for the same in the form of STK-5 dated 28.04. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Company's name in the Register maintained by the Registrar of Companies, the Company shall file all their Annual Returns and Balances Sheets. The Company shall also pay requisite charges/fee as well as late fee/charges as applicable. iii) Inspite of present orders, Registrar of Companies will be free to take any other steps punitive or otherwise under the Companies Act, 2013 for non-filing/late filing of statutory returns/documents against the Company and Directors. The instant Appeal is allowed to the above extent. 10. Registry to upload the Judgment on the website of this Appellate Tribunal and send the copy of this Judgment to the National Company Law Tribunal ( New Delhi Bench , Court - II ) , forthwith . - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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