TaxTMI 
TaxTMI 
2023 (3) TMI 248
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....ame is stated to have been filed on 24th February, 2023 by Mr. Digpaul, ld. CGSC vide diary number 341041. However, the same is not on record. 3. It is noticed that in a large number of matters, the affidavit/other pleadings are filed by the parties. However, on the date when the matters are listed, for whatever reasons including the delay, the Registry does not put the same on record. It is directed that in order to avoid unnecessary adjournments in matters, the Registry shall place all the pleadings, which are filed prior to the said date of hearing, on record, even if the same is filed with delay. An office noting shall mention the period of delay, if any, so that the Court can pass appropriate orders. 4. The present petition has b....
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....panies is ordered subject to its filing of all outstanding documents with proper filing fees along with additional fees required under law and completion of all formalities, including payment of any late fee or any other charges which are leviable by the respondent for the late filing of statutory returns, and also subject to payment of cost of Rs.25,000/* to be paid to Prime Minister's Relief Fund. The name of the Appellant Company shall then, as a consequence, stand restored to the Register of the Registrar of Companies, as if the name of the company had not been struck off in accordance with Section 248(1) of the Companies Act, 2013." 8. Since inception, the Petitioner had two directors namely Ms. Chandra Prabha and Mr. Ravinder S....
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.... said scheme was in operation between 1st April, 2020 till 30th September, 2020. Vide order dated 28th September, 2020 passed by the Ministry of Corporate Affairs, the said scheme was extended till 31st December, 2020 The said extension order reads as under: "Subject: Extension of Companies Fresh Start Scheme, 2020. Sir/Madam, In continuation to this Ministry's General Circular No.12/2020 dated 30.03.2020, in view of the large scale disruption caused by the COVID-19 Pandemic and after due examination, it has been decided to extend aforesaid scheme till 31st December. 2020. All other requirements provided in the said circular shall remain unchanged. 2. This issues with the approval of the competent aut....
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....vinder Singh Chauhan till the year 2020. Thereafter, with effect from 2021, a third director i.e. Mr. Virender Singh Chauhan was also added. Ld. Counsel submits that the issue, in the present case is that the Petitioner was in default for several years and had not filed the documents. Various other documents including form DIR 12 etc. were submitted with digital signature of Mrs. Chandra Prabha, however, for whatever reasons, the balance sheet was not submitted. He further submits that the compliances in respect of 2004-05 and 2005-06 were undertaken by the company on 14th September, 2020 but for remaining years, the compliances were not undertaken. Finally, it is submitted that the CFSS is a scheme, which came to an end on 31^st December, ....
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....mic and was extended in view of the same. 15. The Petitioner has been a consistent defaulter in filing the documents and forms including the balance sheets for over several years. Thus, the CFSS cannot be extended in this manner beyond the date of operation inasmuch as there were a large number of companies, which were disqualified and if benefit under CFSS is extended to such companies beyond the date, the said scheme would be completely unworkable. The Petitioner was quite conscious of the fact that it had to file its documents and balance sheets in time, but has chosen not to do so. Thus, the long delay by the Petitioner cannot be completely sought to be condoned by the two or three months delay in restoring the DIN by the ROC. 16.....