TaxTMI 
TaxTMI 
2020 (10) TMI 18
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....s involved, hence, these petitions are taken up together for final disposal. 2. The petitioners-companies are registered under the provisions of Companies Act in the year 2010 and they are organizing to commence their business. When such being the case, notices have been issued under sub-section (5) of Section 248 of Companies Act, 2013 (hereinafter to referred as, "the Act") by the Registrar of Companies directing to put these companies under the official gazette for the purpose of striking off their names from the Register of company. 3. In CWPs No.1458 and 1461 of 2020 similar orders/notices were issued for striking off the name of the petitioners-companies from the register of companies, but in CWPs No.1459 and 1460 of 2020, list of c....
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....rs-companies have not been given opportunity before striking off their names from the register. Hence, the impugned action of the respondents is to be held illegal and contrary to sub-Section (5) of Section 248 of the Act and on this ground the petition is to be allowed and the impugned notice issued by the Registrar in striking off the name of the company from the list is to be held bad in law. r 6. In CWPs No.1458 and 1461 of 2020 orders passed under sub-section (5) of Section 248 of the Act have been produced as Annexure P-1, whereas in the CWPs No.1459 and 1460 of 2020, no such orders under sub-Section 5 of Section 248 of the Act have been issued. Hence, learned counsel for the petitioners-companies submits that in order to pass orders....
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....ir business or not made any application under Section 445 of the Act. 8. We have heard learned counsel for the parties and gone through the record. It is well established principle that no person shall be condemned unheard. Here, the petitioners-companies are registered in the year 2010. When such being the case, it is the duty of the Registrar to examine as to whether the petitioners-companies have any valid legal defence for the purpose of sub-Section (5) of Section 248 of the Act. Sub Section (5) is very clear that before publication in the Official Gazette about the striking off the name of company, notice has to be issued to the company and thereafter on the basis of the reply, the Registrar can pass an order, but, before passing an o....