Authority: National Company Law Tribunal Allahabad Bench, Prayagraj - Division Bench consisting of Sh. Praveen Gupta (Hon'ble Member Judicial) and Sh. Ashish Verma (Hon'ble Member Technical)
Order Date: 29th June, 2026
Case Overview
The National Company Law Tribunal (NCLT) Allahabad Bench heard Appeal No. 11/ALD/2026 filed under Section 252(1) of the Companies Act, 2013 involving Shivam Commercial Ltd as the appellant against the Registrar of Companies (ROC), Uttarakhand and another respondent. The appeal appears to relate to company law compliance matters. Sh. Abhinav Gaur represented the appellant company, while Sh. Pradeep Singh Sisodia appeared as Central Government Standing Counsel representing the ROC, Uttarakhand.
The Tribunal issued notices to both the ROC and the Income Tax Department. The ROC, through Sh. Sisodia, accepted notice and sought two weeks' time to file their reply/report. The Tribunal also directed service of notice to the Income Tax Department through the Nodal Officer, the Principal Chief Commissioner of Income Tax, Lucknow, specifically mentioning the appellant company's PAN details and their Assessing Officer. Service was required to be completed within one week with an affidavit of service to be filed.
Additionally, copies of the petition were ordered to be supplied to Mr. Amit Mahajan, counsel representing the Income Tax Department, at his email address mahajanamit78@rediffmail.com, as well as to counsel representing the ROC.
Final Outcome
The matter has been adjourned for further hearing on 13th August, 2026. The ROC and Income Tax Department are to file their replies within two weeks, with advance copies to opposite counsel. The appellant may file a rejoinder within one week after receiving the replies, completing the pleadings before the next hearing date.
Topics: NCLT Proceedings, Company Law Compliance, Regulatory Response