Aryan Cargo Express Private Limited Vs Union Of India & Anr. (Delhi High Court)
Aryan Cargo Express Private Limited (Petitioner) filed writ petitions seeking directions to condone delays in filing e-forms for belated annual returns and balance sheets, without charging additional fees. The company had faced disqualification of directors and deactivation of DIN and DSC due to non-filing of returns under the Companies Act, 2013.
Court Proceedings:
- Disqualification and Restoration: The company’s name was struck off by the Registrar of Companies (ROC) due to non-filing of returns. Directors were disqualified, but subsequently, through court orders, DIN and DSC were re-activated.
- Legal Challenges: Writ petitions were filed challenging the imposition of additional fees for late filing under various schemes, including the “Companies Fresh Start Scheme, 2020” and the “Scheme for Condonation of Delay for Companies restored on the Register of Companies.”
- Court Orders:
- Previous Orders: Earlier, the court had directed restoration of the company names subject to filing of overdue documents with fees within a specified time.
- Scheme Application: The company claimed entitlement to scheme benefits due to court orders directing restoration, despite the schemes being applicable mainly to companies restored through NCLT orders before specific dates.
- Decision: The court dismissed the petitions, stating that benefits under the condonation schemes were not applicable post-expiry of the schemes and after the court’s specific order requiring payment of late fees for restoration. The court emphasized that subsequent applications for extension did not seek clarity on scheme benefits, only on payment terms.
Conclusion: The Delhi High Court upheld the requirement for Aryan Cargo Express Private Limited to pay late fees for overdue filings, despite previous court orders for restoration. The court clarified that benefits of condonation schemes were not extended beyond their stipulated periods, and subsequent relief sought through writ petitions was not granted due to procedural lapses in seeking clarification.
