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    <title>2021 (5) TMI 569 - NATIONAL COMPANY LAW TRIBUNAL , GUWAHATI BENCH</title>
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    <description>The National Company Law Tribunal, Guwahati, granted a winding up petition under Sections 271 (c) and (d) of the Companies Act, 2013 against the Respondent Company for prolonged failure to file Annual Returns and Balance Sheet, supported by allegations of fraudulent conduct and non-functioning. The Tribunal found the Respondent Company&#039;s affairs conducted fraudulently, leading to misfeasance. Consequently, an order for winding up was issued, appointing an Official Liquidator to oversee the process and directing the Company to cover costs from asset proceeds while being restrained from asset disposal.</description>
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