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    <title>2021 (7) TMI 1046 - CALCUTTA HIGH COURT</title>
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    <description>A Master Circular gave the Registrar of Companies a distinct power to withhold approval, registration, recording and public viewing of company documents while a management dispute subsisted. That power was held to operate independently of the separate clause governing filing formalities for cessation, and it was not displaced by reactivation of the Director Identification Number. The earlier order was recalled to the limited extent that it had set aside the Registrar&#039;s direction on non-approval and non-availability of documents, because that issue lay beyond the scope of the writ challenge and the applicant had not been heard on it. The Director Identification Number was restored, but the withholding power was upheld.</description>
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