https://www.taxtmi.com/caselaws?id=402758 The court upheld the disqualification of the petitioner under Sections 164 and 167 of the Companies Act, 2013 for non-filing of returns from 2014 to 2017. It affirmed the retrospective application of the disqualification provisions, automatic cancellation of Director Identification Number (DIN), and found no breach of natural justice. The petitioner's failure to utilize condonation schemes led to the denial of relief, with the matter referred to a Division Bench for conflicting views in previous judgments. en-us Thu, 15 Oct 2020 00:00:00 +0530 Wed, 03 Nov 2021 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402758 The court upheld the disqualification of the petitioner under Sections 164 and 167 of the Companies Act, 2013 for non-filing of returns from 2014 to 2017. It affirmed the retrospective application of the disqualification provisions, automatic cancellation of Director Identification Number (DIN), and found no breach of natural justice. The petitioner's failure to utilize condonation schemes led to the denial of relief, with the matter referred to a Division Bench for conflicting views in previous judgments. Case-Laws Companies Law Thu, 15 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402758