Authority: National Company Law Tribunal, New Delhi Bench Court - VI
Order Date: 09.07.2026
Case Overview
The appeal was filed by the Assistant Commissioner of Income Tax (OSD), New Delhi under Section 252 of the Companies Act, 2013. The appellant sought restoration of the name of M/s Getit Info Service Private Limited, which had been struck off from the Register of Companies by the Registrar of Companies, Delhi on 08.08.2018.
The appellant submitted that the respondent company is an unlisted private limited company incorporated on 19.09.2005 with its registered office at 1205, 12th Floor, Barakhamba Road, New Delhi-110001. The Income Tax Department had raised substantial outstanding tax demands against the company through Assessment Orders dated 12.05.2023 and 25.05.2023, totaling ₹30,91,50,420 for Assessment Year 2016-17 and ₹8,75,13,690 for Assessment Year 2017-18. During tax recovery proceedings, the department discovered that the company's name had been struck off from the register.
The Tribunal noted that despite service of notice through email, speed post, and registered post, none of the respondents (the company and its directors) appeared before the court. The counsel for the Registrar of Companies stated they had no objection to the appeal.
Final Outcome
The NCLT allowed the appeal, directing the Registrar of Companies to restore the name of Getit Info Service Private Limited to the Register of Companies. The restoration is specifically to enable the Income Tax Department to pursue recovery of the outstanding tax dues totaling approximately ₹39.66 crore. The RoC was directed to complete the restoration within 30 days and to take further penal action against the respondents as per statutory provisions. The Tribunal clarified that this order only restores the company's name and does not adjudicate on the merits of the tax recovery claims, which will be subject to applicable limitation laws.
Topics: Company Restoration, Tax Recovery, NCLT Order