Authority: National Company Law Tribunal Allahabad Bench Prayagraj
Order Date: 09th October, 2026
Case Overview
The National Company Law Tribunal (NCLT) Allahabad Bench heard a company petition (CP No.19/ALD/2026) filed by Ramvillas Nest Private Limited against the Registrar of Companies (RoC), Uttar Pradesh under Section 252(3) of the Companies Act 2013. The petition sought restoration of the company's name to the register of companies. The company's name was struck off by the RoC on 26th August 2022 specifically for non-filing of the INC-20A form (Declaration of Commencement of Business).
During the hearing, counsel for the petitioner company referenced the RoC's report filed in the matter and noted that a rejoinder had been submitted. Most significantly, the report from the Income Tax Department indicated that there were no outstanding tax demands against the company. Counsel for the Income Tax Department confirmed this position, specifically referencing paragraph 5 on page 4 of their report which stated they had no objections to the restoration.
Final Outcome
The bench, comprising Member (Judicial) Sh. Praveen Gupta and Member (Technical) Sh. Ashish Verma, heard arguments from all parties and reserved its order. No immediate decision was rendered, and the matter will be decided in a subsequent written order.
Topics: Company Restoration, Regulatory Compliance, NCLT Proceedings