Authority: National Company Law Tribunal, Allahabad Bench, Prayagraj
Order Date: 16th July, 2026
Case Overview
This hearing pertains to CA No.12/2025 in CP No.30/ALD/2025, a petition filed under Section 252(1) of the Companies Act, 2013. The petitioners are Surrender Singh Negi & Anr., and the respondents are the Registrar of Companies (ROC), Uttarakhand, and another party. Counsel Sh. Vipin Kumar Kushwaha appeared for the petitioner, Sh. Shivendra Bahadur (CGSC) for the ROC, and Sh. Amit Mahajan (Sr.S.C.) for the Income Tax Department.
The petitioner's counsel stated that the company was incorporated on 31st January 2005 and its name was struck off from the register by the ROC on 1st September 2018 due to non-filing of annual returns. A previous order dated 12th June 2026 had struck off the right of the Income Tax Department to file a reply in this matter. The ROC has already filed its report, a copy of which was supplied to the petitioner's counsel.
Final Outcome
The bench, comprising Member (Judicial) Sh. Praveen Gupta and Member (Technical) Sh. Ashish Verma, heard the matter and reserved its order. The final ruling on whether to revive the company is pending. The order explicitly states that if the company is revived, both the Income Tax Department and the ROC will be at liberty to seek enforcement of the relevant provisions of the Income Tax Act, 1961 and the Companies Act, 2013, respectively.
Topics: NCLT Proceedings, Company Revival, Regulatory Compliance