Authority: National Company Law Tribunal, Division Bench, Court - 1, Ahmedabad

Order Date: 18/06/2026

Case Overview

This is a Company Petition (C.P.(CAA)/31(AHM)2026) filed by Nishant Construction Pvt. Ltd. and Ratnaakar Infratech Pvt. Ltd. (the Applicants) on 15 June 2026 under Sections 230-232 of the Companies Act, 2013. The petition seeks approval for a Composite Scheme of Amalgamation between the two petitioner companies. A First Motion Petition order was previously passed on 13 April 2026 (in CA(CAA)/19(AHM)2026), which dispensed with meetings for certain shareholder and creditor classes and directed the convening of meetings for others. Chairman reports dated 06 June 2026 approving the scheme have been placed on record.

The Tribunal, after hearing the learned counsel for the petitioner companies, has now admitted the petition and is proceeding with the statutory requirements for notice and publication as mandated by Section 230(5) of the Companies Act, 2013, read with Rules 8 and 16 of the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016.

The principal direction of the Tribunal is to issue notice to all statutory authorities specified under the Act and Rules to allow them to submit any representations they may have concerning the proposed amalgamation.

Final Outcome

The Tribunal has issued specific directions:

  • Notices are to be issued to the authorities specified in Section 230(5) via all modes. An affidavit as proof of service must be filed within 7 days.
  • Notices in Form CAA.3 are to be sent via email to the following specific addresses:
  • (a) The Central Government (Ministry of Corporate Affairs) to the Jurisdictional Regional Director at rd.northwest@mca.gov.in
  • (b) The Registrar of Companies (RoC), Ahmedabad at roc.ahmedabad@mca.gov.in
  • (c) The Official Liquidator at ol-ahmedabad-mca@nic.in
  • (d) The concerned Income Tax Authorities, with a copy to the Principal Chief Commissioner of Income Tax Office, Ahmedabad at ahmedabad.pccit@incometax.gov.in
  • (e) Any other concerned Statutory or Sectoral Regulators, if applicable.
  • A notice of the hearing is to be published in two newspapers: the 'Financial Express' (English National edition) and a vernacular (Gujarat edition) newspaper, as per Rule 16. An affidavit evidencing this publication must be filed.
  • All authorities are directed to file any representations within 30 days of receiving the notice. A lack of response will be presumed as having no objection.

The matter has been listed for further hearing on 31 July 2026.

Topics: Corporate Amalgamation, NCLT Procedure, Regulatory Compliance