TaxTMI 
TaxTMI 
2020 (9) TMI 445
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....struck off by the Registrar of Companies, Uttar Pradesh U/s 248 of the Companies Act, 2013 read with Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016, from the Register of Companies maintained by the Registrar of Companies, Uttar Pradesh. 2. Facts of the appeal are stated as under: i. The Appellant Company M/s. Vishwa Printers & Packagers Private Limited was originally incorporated on 04.02.2014 with the Registrar of Companies, Uttar Pradesh having CIN U22190UP2014PTC062469. ii. The Appellant Company carry on in India or elsewhere the business to publish, print, produce, promote, organise, maintain, manage, acquire, run, amalgamate, establish, commercialize, control, circulate, develop, sponsor etc. ....
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....es (Removal of names of Companies from Register of companies) rules 2016 after providing reasonable opportunity of being heard. No reply to the said Show Cause notice dated 15.05.2018 was received from the Company or its Directors. Further stated that neither any representation was received from company/its directors nor was any objection received from any person and accordingly, the company was dissolved. 4. Further, the Income Tax Authorities in its representation mentioned that the Appellant Company has filed its Income Tax Returns for Assessment Years 2015-16 to 2019-20 and there is no demand pending against the Company. It is also stated that as per the Income Tax returns filed by the Appellant Company from A.Y. 2017-18, the Appellant....
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....reholders and Creditors, the name of the Company be ordered to be restored by this Bench while exercising its jurisdiction U/s 252 of the Companies Act, 2013 read with Rules made thereunder. 9. The provisions pertaining to restoration of the name of the company has been provided in Section 252 of the Companies Act 2013 which includes that, if it is just and equitable to restore the name of the company in the Registrar of Companies, it may direct the ROC to restore the name in its Register. 10. The Appellant has been able to satisfy this bench that it has certain assets which necessitate and justify the restoration of its name in the Register of Companies. A step as stringent as what has been taken at least requires an opportunity to the a....