Authority: National Company Law Tribunal (NCLT), Guwahati Bench

Order Date: June 30, 2026

Case Overview

This is an order from a hearing in case number CP/7/GB/2026. The petition was filed by the Department of Income Tax (the Petitioner) against Sapphire Suppliers Private Limited (Respondent-1) and the Registrar of Companies, North Eastern Region (Respondent-2). The matter is being heard under Section 252(3) of the Companies Act, 2013. During the hearing on June 30, 2026, the petitioner was represented by their advocate, Mr. Siddharth Sancheti. However, no representative appeared on behalf of the first respondent, Sapphire Suppliers Private Limited. The second respondent, the Registrar of Companies, was represented by Mr. Pfokriu, a Senior Technical Assistant (STA).

Final Outcome

Given the absence of representation for the first respondent (Sapphire Suppliers Private Limited), the bench, comprising Member (Judicial) Shri Rammurti Kushawaha and Member (Technical) Shri Yogendra Kumar Singh, adjourned the hearing. The matter has been rescheduled for the next hearing on July 23, 2026 to allow the respondent company an opportunity to be represented.

Topics: Legal Proceedings, Corporate Compliance