Authority: National Company Law Tribunal, Mumbai Bench (Court-IV)

Order Date: 10 July 2026

Case Overview

The appeal was filed by Doveryat Logisitics Solutions Private Limited (CIN: U63000MH2020PTC337522) through its directors and shareholders against the Registrar of Companies, Mumbai. The company sought restoration of its name to the register of companies after it was struck off on 13 September 2022 for non-compliance with statutory requirements.

The company was incorporated on 11 February 2020 with an authorized share capital of ₹5,00,000 and paid-up capital of ₹10,000. The Registrar of Companies issued a notice (Form STK-1) on 7 July 2022 under Section 248 of the Companies Act, 2013, proposing to strike off the company's name for failing to file Form INC-20A (declaration of commencement of business) within the mandatory 180-day period prescribed under Section 10A of the Act. The company did not respond to this notice, leading to the strike-off action being completed on 13 September 2022, with a dissolution notice (Form STK-7) published on 7 December 2022.

The appellant company argued that the failure to file Form INC-20A was inadvertent and not deliberate, attributing it to operational difficulties caused by the COVID-19 pandemic that began shortly after incorporation. The company, being in the transportation and logistics business, faced nationwide lockdowns, manpower shortages, and inter-state transportation restrictions that severely affected its operations. Despite these challenges, the company claimed it continued business activities, generated revenue, filed income tax returns for FY2020-2021 to FY2023-2024, and employed several people.

The Registrar of Companies maintained that the strike-off action was legal and proper, noting that the company failed to avail itself of compliance timeline extensions provided through various MCA circulars during the pandemic period. The RoC also contended that mere preparation of financial statements did not establish that the company was actively carrying on business.

The Tribunal examined audited financial statements and income tax returns submitted by the company and found evidence of business activities post-incorporation. The bench considered the COVID-19 disruption as a contributing factor to the non-compliance.

Final Outcome

The NCLT allowed the appeal and ordered restoration of the company's name to the register of companies, subject to the following conditions:

1. The Registrar of Companies must restore the company's original status as if the name had never been struck off, changing the status from 'strike off' to 'active'

2. The company must file all overdue annual returns, balance sheets, and other statutory documents required under the Companies Act, 2013 within 30 days of restoration, paying all requisite fees and additional late charges

3. The company must pay a cost of ₹25,000 via demand draft in favor of "Pay and Account Office, Ministry of Corporate Affairs, Mumbai" within 30 days of receiving the order

4. The restoration does not automatically entitle directors to hold directorship if disqualified under Section 164 of the Companies Act, 2013

5. The Registrar of Companies retains the right to proceed against the company and its directors for late filing of any returns, forms, or documents as mandated by law

The appeal (Company Appeal No.53/MB/2025) was disposed of accordingly.

Topics: Company Restoration, Statutory Compliance, NCLT Order