Authority: National Company Law Tribunal, New Delhi Bench (Court-II)
Order Date: 30 June 2026
Case Overview
The appeal was filed by the Income Tax Officer against the Registrar of Companies under Section 252 of the Companies Act, 2013, concerning Vedan International Trade Pvt. Ltd. The appellant sought to restore the company's name to the Register of Companies, quash the ROC's removal order/notification, and obtain an ad-interim stay on the impugned order.
Proceedings against respondents R-2 to R-4 were set ex-parte on 01 July 2025 due to their non-appearance despite service of notice by substituted mode. Only Respondent-1 (Registrar of Companies) appeared in the matter.
The core issue was the existence of an outstanding tax demand against the company. The appellant presented a demand notice (Reference: ITBA/COM/F/17/2024-25/1068212358(1)) showing an outstanding amount of ₹1,69,44,988 (approximately ₹1.69 crore). The tribunal applied the legal principle of stare decisis, recognizing that outstanding tax demands constitute a justifiable ground for restoring a company's name to enable tax recovery.
Final Outcome
The appeal was allowed. The NCLT directed the Registrar of Companies to restore the name of Vedan International Trade Pvt. Ltd. to the company register within four weeks from the date of filing Form INC-28. This restoration enables the Income Tax Department to proceed with recovery of the outstanding tax dues of ₹1.69 crore.
Topics: Company Restoration, Tax Recovery, NCLT Order