Authority: National Company Law Tribunal (NCLT), Allahabad Bench, Prayagraj
Order Date: 12th June, 2026
Case Overview
This order pertains to Appeal No.01/ALD/2025 filed under Section 252(1) of the Companies Act, 2013. The appellant is Guru Shri Nath Homes Pvt. Ltd. and the respondent is the Registrar of Companies (ROC). The hearing was presided over by a division bench consisting of Sh. Praveen Gupta, Hon'ble Member (Judicial) and Sh. Ashish Verma, Hon'ble Member (Technical). Counsel for the appellant, Sh. Vipin Kumar Kushwaha, appeared for the hearing. There was no representation from the ROC or the Income Tax Department during this proceeding. The counsel for the appellant informed the bench that the Income Tax Department had already filed its report in the matter. Regarding the ROC's response, the bench noted that a final opportunity to file a reply had been granted to the ROC via a previous order dated 13th March, 2026.
Final Outcome
The NCLT bench ruled that since the ROC failed to file its reply despite being given a last opportunity and was not represented at the hearing, its right to file a reply stands struck off. The matter is now listed for its next hearing on 2nd July, 2026.
Topics: Corporate Law, Regulatory Compliance