2018 (4) TMI 1843

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....s directed to accept notice on behalf of Union of India in all the cases. Two sets of each writ petition be served upon him. (2) Learned Counsel for the petitioners submits that the High Court of Delhi in Writ Petition No.2408/2018- Rishi Gupta & Anr. Vs. Union of India & Ors. vide order dated 22.3.2018 has noted that the Union of India has come out with a Condonation of Delay Scheme, 2018 (herei....

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....as disqualified if they are required to file the returns of the said defaulting companies upto 30.04.2018. It is also submitted that the rigor of Section 164(2)(a) as well as Section 167 of the Companies Act of 2013 ought not be applied in the circumstances noted above. (4) Having heard learned Counsel, in order to balance the equities while the respondents rights to argue and make the submission....