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    <title>2022 (1) TMI 211 - NATIONAL COMPANY LAW TRIBUNAL , NEW DELHI BENCH</title>
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    <description>A corporate person may be dissolved under the voluntary liquidation framework where the liquidator demonstrates completion of the statutory process under section 59 of the Insolvency and Bankruptcy Code, 2016 and the Voluntary Liquidation Process Regulations, 2017. The relevant compliance included the special resolution, appointment of the liquidator, public announcement, declaration of solvency, interim and final reports, closure of the liquidation bank account, settlement of statutory dues, and no claims from creditors or stakeholders. With no inquiry, inspection, complaint, or pending legal action shown, dissolution was approved and the statutory records had to be preserved for the prescribed period.</description>
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