https://www.taxtmi.com/caselaws?id=401266 The Companies Act framework on disqualification and DIN deactivation was examined under Sections 164(2)(a) and 167(1) read with Rules 10(6), 11 and 14 of the Companies (Appointment and Qualifications of Directors) Rules, 2014. The governing principle is that the Registrar of Companies has no power to deactivate a Director Identification Number merely because a director is disqualified. Such deactivation is inconsistent with the statutory scheme, because a disqualified person may still need the DIN to regularise filings and comply with obligations for the defaulting company. The earlier binding view was followed, and DIN deactivation could not be sustained. en-us Tue, 24 Nov 2020 00:00:00 +0530 Wed, 02 Dec 2020 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401266 The Companies Act framework on disqualification and DIN deactivation was examined under Sections 164(2)(a) and 167(1) read with Rules 10(6), 11 and 14 of the Companies (Appointment and Qualifications of Directors) Rules, 2014. The governing principle is that the Registrar of Companies has no power to deactivate a Director Identification Number merely because a director is disqualified. Such deactivation is inconsistent with the statutory scheme, because a disqualified person may still need the DIN to regularise filings and comply with obligations for the defaulting company. The earlier binding view was followed, and DIN deactivation could not be sustained. Case-Laws Companies Law Tue, 24 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401266