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NCLT Restores Struck-Off Company as Evidence Showed It Was Carrying on Business

Case Law Details

TaxGuru Citation
2026 taxguru.in 7414
Case Name
Azizur Raja Rahman Vs Registrar of Companies (NCLT Guwahati)
Date of Judgement/Order
Only available for paid members
Courts
NCLT
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Azizur Raja Rahman Vs Registrar of Companies (NCLT Guwahati)

The National Company Law Tribunal (NCLT), Guwahati Bench, allowed a petition under Section 252(3) of the Companies Act, 2013 seeking restoration of the name of S P Investment and Development Company Private Limited, which had been struck off by the Registrar of Companies (RoC) on 05.07.2011 under Section 560(5) of the Companies Act, 1956. The petitioner, a director-cum-shareholder holding 16.66% of the company’s paid-up share capital, sought restoration of the company’s name, change of its status from “Struck Off” to “Active,” and other consequential reliefs.

The petitioner submitted that the company was incorporated on 02.12.1988 and had not been dormant or defunct at the time of its striking off. It asserted that the company continued to own immovable property measuring two bighas in West Garo Hills, Meghalaya, maintained an operational bank account, and carried on business activities. The petitioner further stated that no notice under Section 560(1) or 560(4) of the Companies Act, 1956 had been received before the strike-off, that the non-filing of statutory returns was neither deliberate nor intentional, and that the shareholders had never resolved to wind up or voluntarily remove the company’s name. The petitioner also relied on the Companies Compliance Facilitation Scheme, 2026, undertaking to complete all pending statutory compliances upon restoration.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 21,096

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