Jurisdiction over struck-off companies lies with the Tribunal; the High Court cannot bypass statutory restoration under the Companies Act.

Where a company has been struck off and dissolved under the Companies Act, 2013, the statutory scheme requires an aggrieved party to seek restoration before the Tribunal under section 252. Sections 248(5) and 250 recognise cessation of the company's status, while section 430 excludes civil court jurisdiction in matters the Tribunal can determine. The High Court therefore cannot assume jurisdiction or grant merits relief by relying on section 248(8) or transfer rules when the Act provides a specific restorative remedy. The appeal was not entertained on merits, and the parties were directed to pursue restoration before the appropriate forum, with liberty to return if restoration is obtained.

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Issues: Whether the High Court could entertain the appeal and grant relief in respect of a company whose name had been struck off under the Companies Act, 2013, or whether the appellants were required to seek restoration before the National Company Law Tribunal.

Analysis: The company had been struck off and dissolved under section 248(5), with section 250 providing that it ceases to operate as a company from the date mentioned in the notice. The statutory framework under section 252 provides a specific remedy before the Tribunal for an aggrieved person to seek restoration of the company's name, and section 430 bars civil court jurisdiction in matters the Tribunal is empowered to determine. Reading section 248(8) as conferring jurisdiction on the High Court would be contrary to the scheme of the Act and the allocation of powers under the 2013 regime. The transfer rules were not treated as overriding this statutory remedy.

Conclusion: The High Court held that it lacked jurisdiction to entertain the appeal on merits and that the appellants must first pursue restoration before the Tribunal.

Final Conclusion: The dispute was not adjudicated on merits and the parties were left to pursue the statutory restoration remedy before the appropriate forum, with liberty to return to the High Court if restoration is obtained.

Ratio Decidendi: Where a company has been struck off and the Companies Act, 2013 provides a specific appellate/restorative remedy before the Tribunal together with a jurisdictional bar, the High Court cannot assume jurisdiction by relying on a general winding-up provision.

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