https://www.taxtmi.com/caselaws?id=378499 The judgment clarified the correct section for winding up under the Companies Act, emphasizing the applicability of Section 271(1)(e) post-amendment. It addressed the company's strike-off by the Registrar of Companies due to non-compliance, leading to loss of substratum. The court discussed the lack of eligibility for the summary procedure under Section 360 and highlighted the need for company restoration before seeking a winding up order. Emphasizing the availability of alternative remedies, the court dismissed the petition as the company was not listed in the Register of Companies, thus not entitled to file a winding up petition. en-us Fri, 08 Mar 2019 00:00:00 +0530 Wed, 17 Apr 2019 14:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378499 The judgment clarified the correct section for winding up under the Companies Act, emphasizing the applicability of Section 271(1)(e) post-amendment. It addressed the company's strike-off by the Registrar of Companies due to non-compliance, leading to loss of substratum. The court discussed the lack of eligibility for the summary procedure under Section 360 and highlighted the need for company restoration before seeking a winding up order. Emphasizing the availability of alternative remedies, the court dismissed the petition as the company was not listed in the Register of Companies, thus not entitled to file a winding up petition. Case-Laws Companies Law Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378499