Authority: National Company Law Tribunal Allahabad Bench, Prayagraj
Order Date: 16th July, 2026
Case Overview
The National Company Law Tribunal (NCLT) Allahabad Bench heard Appeal No.16/ALD/2025 filed by Shapers Infra & Resource Developers Private Limited against the Registrar of Companies (ROC), Uttar Pradesh. The appeal was filed under Section 252(1) of the Companies Act, 2013, typically concerning the restoration of a company's name to the register of companies. The hearing was presided over by a division bench consisting of Shri Praveen Gupta, Member (Judicial) and Shri Ashish Verma, Member (Technical). Both the Registrar of Companies and the Income Tax Department appeared in the matter through their respective counsel, indicating regulatory and tax compliance issues were central to the proceedings.
Final Outcome
The Tribunal reserved its order after hearing arguments from all parties. The bench explicitly noted that if the company is considered to be revived, both the Income Tax Department and the Registrar of Companies would retain the liberty to seek enforcement of the relevant provisions of the Income Tax Act and the Companies Act, respectively. This indicates that any revival would be conditional and subject to full compliance with tax and corporate laws.
Topics: Corporate Revival, Regulatory Compliance