Authority: National Company Law Tribunal, Division Bench (Court II) Kolkata

Order Date: 22 June 2026

Case Overview

The petition was filed by Abhijit Kumar Choudhary under Section 252(3) of the Companies Act, 2013 for restoration of the name of AKC Bharti Automobile Private Limited (CIN: U50400BR2021PTC050549) to the Register of Companies. The company's name had been struck off by the Registrar of Companies, Bihar on 10 October 2022 for non-compliance with statutory filing requirements.

The applicant contended that the company had failed to file Financial Statements for FY2023 and FY2024, Annual Returns for the same periods, and commencement of business in Form-20A due to inadvertent mistake and lack of knowledge by the authorized person. The company presented copies of financial statements, annual returns, bank statements, and IT returns as evidence. Financial details showed the company had other current liabilities of ₹2,78,000, long-term borrowings of ₹10,00,000, short-term liabilities of ₹59,345.55, cash and cash equivalents of ₹16,42,999.75, and other current assets of ₹67,996 as of 31 March 2024.

The Registrar of Companies, Bihar submitted a report confirming that the strike-off action was taken after compliance with Section 248 requirements of the Companies Act, 2013, but did not object to the restoration application.

Final Outcome

The NCLT allowed the petition and ordered restoration of the company's name on the following conditions:

  • The Registrar of Companies, Bihar must restore the company's original status from 'struck off' to 'Active'
  • The company must file all pending statutory documents including Form-20A, Annual Accounts for FY2023 and FY2024, and Annual Returns for the same periods within 45 days of restoration, along with prescribed fees/additional fees/fines
  • The company must pay a cost of ₹25,000 through online payment on www.mca.gov.in under miscellaneous fees
  • The petitioner must deliver a certified copy of the order to ROC Bihar within 30 days of receipt
  • ROC Bihar must publish the order in the Official Gazette after compliance
  • This order does not prevent ROC Bihar from taking appropriate action for any other violations committed by the company

The restoration was granted considering the company's active financial position and potential unfairness to creditors and stakeholders if the strike-off remained.

Topics: Company Restoration, NCLT Order, Statutory Compliance