2021 (1) TMI 814

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.... ["ROC" for short] vide its order dated 21.06.2017 has struck off the name of the company on the ground of failure in filing Financial Statements & Annual Return. Being aggrieved with the action of the ROC, the appellant being director/shareholder of the company filed the instant appeal. 2.  It is stated that the company was incorporated on 21.11.1978 and registered with the Registrar of Companies, Ahmedabad, Gujarat in the name M/s N.P. Patel Silicons and Chemicals Pvt. Ltd., having its registered office at Kharawal Bunglow, Maharashtra Society, Ellesbridge, Ahmedabad-380006 with an object to carry on the business as Manufacturer & Distributor of Silicon organic complex compound, its emulsions which are useful for several ind....

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....istry of Corporate Affairs vide its notification dated 30.03.2020, which is aimed to allow all the defaulting companies in filing its overdue returns and documents with MCA Registry with no additional fee in terms of late filing. The Government of India has recently extended the Scheme up to December 31, 2020. 8.  The representation of the Income Tax Department as well as ROC is not received even after issuance of notice. 9.  Heard the Appellant, seen the memo of appeal and documents annexed therein. 10.  On perusal of the record, it is found that the appeal is filed under section 252(3) of the Companies Act, 2013. While, going through the section 252(3) of the Companies Act, it is found that the in....

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....f the section, which is not going to vitiate the case but then even in that case also this application cannot be allowed as this was struck off on the instance ROC from the register of the ROC under section 248(1) of the Act. In that event, an appeal is to be filed within three years from the date of strike off by the ROC. The Appellant has filed the application after 3 years i.e. on 13.11.2020, whereas, the Company was struck off on 21.06.2017. 13.  It is pertinent to mention herein that the Hon'ble Supreme Court has extended the period of limitation, who's limitation is getting expired in the lockdown period. The said order of the Hon'ble Supreme Court passed on 23.03.2020 in Suo Motu Writ Petition (Civil) No. 3/....

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....he approval of the Hon'ble President, NCLT has also issued a circular on 24.03.2020, which read as under: With regard to Limitation, it is clear that the order dated 23.03.2020 passed by Hon'ble Supreme Court in suo motu WP-03/2020 is binding on everyone in India, for further clarification, it is hereby clarified that the litigant public with regard to the matters falling within jurisdiction of NCLT shall abide by the aforesaid orders of Hon'ble Supreme Court of India. This issues with approval of Hon'ble acting President, NCLT. 14.  The above said fact is reiterated by Hon'ble Supreme Court in its order dated 17.12.2020 in Civil Appeal No. 4085 of 2020 (Arising out of SLP (C) No. 13636 of....