Case Details

Case Name: Super Power Automobiles (Pvt) Ltd & Others vs Registrar of Companies, NCT of Delhi & Haryana

Court/Authority: National Company Law Tribunal, New Delhi Bench Court-VI

Case Number: Company Appeal No. 163/252/ND/2024

Order Date: 21 May 2026

Period of Violation: Financial Years 2018-2019 and 2019-2020

Parties Involved

Appellants:

  • Super Power Automobiles Private Limited (Appellant No. 1)
  • Shri Roop Chand, Director (Appellant No. 2)
  • Shri Rakesh Sharma, Director (Appellant No. 3)

Respondents:

  • Registrar of Companies, NCT of Delhi & Haryana (Respondent No. 1)

Legal Representation:

  • For Petitioner: Ms. Yamini Aggarwal
  • For ROC: Ms. Shankari Mishra, Adv.

Tribunal Members:

  • Justice Jyotsna Sharma (Hon'ble Member Judicial)
  • Ms. Anu Jagmohan Singh (Hon'ble Member Technical)

Issues / Allegations / Violations

  • The Registrar of Companies struck off the company's name from the register vide Notice No-ROC/DELHI/248(1)/STK-7/2341 dated 20 April 2022
  • Grounds for striking off: Non-filing of Financial Statements and Annual Returns for financial years 2018-2019 and 2019-2020
  • The appellants submitted that the non-filing was not deliberate but due to inadvertent mistake and lack of coordination

Findings & Observations

  • The Tribunal found that despite non-filing with ROC, the company had been maintaining its books of accounts and preparing Annual Returns, Audited Balance Sheets, Statements of Profit and Loss along with Reports of Auditors and Directors since FY2019
  • The company maintains a current account with Punjab National Bank, HSIDC Complex, Kundli, Haryana (Account No. 3916002100017343) which is active though presently inoperative
  • The company holds property at Plot No. 169, Phase-II, Sector-53, HSIIDC Industrial Estate, Kundli, Sonipat-131028, Haryana, India which was in possession as on date of striking off
  • The Tribunal cited precedent from Company Appeal (AT) No. 56 of 2025 (Tahir Vasanali Isani vs Registrar of Companies, Goa, Daman and Diu) decided on 11 August 2025 regarding protection of company assets
  • The Tribunal determined that striking off would cause irreparable loss as the company's fixed assets would become deadlocked

Penalties / Settlements / Directions

  • Restoration of company name to Register of Companies ordered subject to payment of cost of ₹25,000 for each financial year since 2018-2019, totaling ₹1,75,000 to be paid to Registrar of Companies
  • ROC directed to restore original status of company from 'Struck Off' to 'Active'
  • Company directed to file all pending statutory documents including Financial Statements and Annual Returns in default along with prescribed fee/additional fee/fine within 45 days from restoration date
  • Company directed to submit certified copy of order to ROC within 30 days from receipt of order
  • Bank accounts subject to freeze shall get de-freezed upon compliance

Corrective Actions & Future Obligations

  • Company undertook that upon restoration, all pending Financial Statements, Annual Returns and other statutory documents shall be filed with ROC along with prescribed fees and additional fees
  • Company filed 5-year action plan on 22 August 2025 as directed by Tribunal order dated 03 October 2024

Final Ruling & Enforcement

  • Appeal allowed and company name restoration ordered
  • ROC directed to take consequential actions to change company status
  • Copy of order to be served to parties
  • Order signed by both Tribunal members: Justice Jyotsna Sharma and Ms. Anu Jagmohan Singh