Case Details
Case Name: In the matter of Shree Ram Balaji Marbles Pvt. Ltd. and Anurag Saraf vs. The Registrar of Companies, Kolkata, West Bengal
Court/Authority: National Company Law Tribunal Kolkata (Division Bench-II)
Case Number: C.P. No. 146/KB/2025
Date of Pronouncement: 22/05/2026
Period of Violation: Financial years 2018-2019 to 2024-2025
Date of Strike-Off: 25/10/2019
Parties Involved
Petitioner: Anurag Saraf (shareholder of the company)
Respondent: The Registrar of Companies, Kolkata, West Bengal (Office at Corporate Bhawan, 4th Floor, Plot No.IIIF/16, in AA- IIIF Rajarhat, New Town, Akandakeshri, Kolkata, 700135)
Struck Off Company: Shree Ram Balaji Marbles Pvt. Ltd.
Tribunal Members: Mr. Labh Singh (Member Judicial), Ms. Rekha Kantilal Shah (Member Technical)
Legal Representation: Mr. Janana Ranjan Dhal, Advocate (for Petitioner), Mr. Jitin Krishnan, AROC (for ROC office)
Issues / Allegations / Violations
The company failed to file Financial Statements and Annual Returns for seven consecutive financial years from 2018-2019 to 2024-2025. This non-compliance with statutory filing requirements under the Companies Act, 2013 led to the company's name being struck off from the Register of Companies on 25/10/2019. The petitioner contended that the delay in filing was unintentional.
Findings & Observations
The Tribunal examined the application and the report submitted by the Registrar of Companies, which confirmed that the strike-off action was taken only after compliance with requirements under Section 248 of the Companies Act, 2013. Upon perusal of the application, the Tribunal was satisfied that the company's name should be restored to the register.
Penalties / Settlements / Directions
The NCLT ordered:
1. The Registrar of Companies, Kolkata, West Bengal is directed to restore the original status of the company as if the name had never been struck off, changing the status from 'Struck Off' to 'Active'
2. The company must file all pending statutory documents including Annual Accounts and Annual Returns along with prescribed fees/additional fee/fine as decided by the ROC within 45 days from the date of restoration
3. Restoration is subject to payment of cost of ₹70,000 (Rupees Seventy Thousand only) for the financial years 2018-2019 to 2024-2025 through online payment on www.mca.gov.in under Miscellaneous Fee
4. The petitioner must deliver a certified copy of the order to the Registrar of Companies within thirty days of receipt
Corrective Actions & Future Obligations
The company must complete all pending statutory filings for the seven-year period within 45 days of restoration. The payment of ₹70,000 cost must be made through the MCA portal with specific mention: "Payment of cost for restoration of company pursuant to orders of NCLT in C.P. No. 67/KB/2024".
Final Ruling & Enforcement
The petition was allowed and disposed of. The order is confined to violations that led to the strike-off action and does not prevent the Registrar of Companies from taking appropriate action for any other violations/offenses committed by the company prior to or during the period the name remained struck off. The registry was directed to send email copies of the order to all parties immediately.