Authority: National Company Law Tribunal, Kolkata Bench, Court-I

Order Date: 09/06/2026

Case Overview

The application was filed by Vatsh Krishna, a shareholder of Degusto Construction Private Limited (CIN: U45201BR2020PTC04491), under Section 252(3) of the Companies Act, 2013. The company's name had been struck off by the Registrar of Companies, Bihar on 10/10/2022.

The Registrar of Companies contended that the company was incorporated on 08/01/2020 but failed to: (1) pay the subscription amount undertaken at incorporation, (2) file the declaration of commencement of business (Form INC-20A) within 180 days as required under Section 10A, and (3) file any subsequent documents under Section 455. The ROC therefore had reasonable cause to believe the company was not in operation.

The applicant argued that the company was a budding startup that failed to comply due to lack of awareness and the COVID-19 breakout. During the strike-off period, the company continued operations and generated revenue from operations of ₹26,31,416/- for FY 2022-23. The applicant claimed irreparable loss and hardship to shareholders if restoration was denied.

The petitioner committed to filing Form INC-20 with applicable fees upon restoration. The Registrar of Companies, Bihar did not object to the restoration application.

Final Outcome

The tribunal allowed the petition and ordered:

  • Restoration of the company's original status in the ROC register (changing status from 'Struck off' to 'Active')
  • The company must file all pending statutory documents within 45 days of restoration
  • Payment of cost of ₹30,000 through online payment on www.mca.gov.in under miscellaneous fees with specific mention: "Payment of cost for restoration of company pursuant to orders of NCLT in C.P. No.113/KB/2025"
  • Delivery of certified copy of the order to ROC Bihar within 30 days
  • Publication of the order in the Official Gazette by ROC after compliance
  • This order does not prevent ROC from taking appropriate action for any other violations committed by the company

Topics: Company Restoration, Regulatory Compliance, NCLT Order