TaxTMI 
TaxTMI 
2026 (9) TMI 479
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.... from November 1, 2024 published by the respondent No.2 on the website of respondent No.1, being Annexure P-9 of the present writ application. 2. Mr. Ray, learned senior counsel appearing for the petitioner submits that in the website of the Ministry of Corporate Affairs the DIN status of the company has been shown as disqualification under Section 164(2)(b) of the Companies Act. He further submits that the respondent authorities have published the said disqualification in the website without giving any opportunity of hearing to the petitioner. He has relied upon Section 164(2)(b), which reads as follows:- "164.(2)(b) has failed to repay the deposits accepted by it or pay interest thereon or to redeem any debentures on the due d....
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....or the alleged default committed by the company. By referring the said judgment, learned counsel for the petitioner submits that in the present case the respondent authorities have deactivated the DIN by taking into consideration of Section 164(2)(b) of the Companies Act and admittedly no opportunity of hearing was not given to the petitioner. 5. Learned counsel for the petitioner has also relied upon the judgment in the case of Jai Shankar Agrahari vs. Union of India & Anr. reported in [2020] 222 Comp Cas 429 (All) and submits that the Hon'ble Division Bench of the Allahabad High Court has considered Section 164(2) of the Act, 2013 and held that the condition of disqualification actually exists and for this purpose, a bare minimum requi....
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....rectors can be disqualified and taking into consideration of Section 164(2)(a), the directors of the companies have been disqualified. He further submits that once the directors have been disqualified, accordingly, the status of DIN has been disqualified under Section 164(2)(a) of the Act. 9. In reply to the judgment relied upon by the learned counsel for the petitioner, the learned counsel for the respondent authorities submits that the said judgment has been considered by the Coordinate Bench of this Court as well as the Division Bench of this Court prior to the amendment of the Companies Act but the said judgment is not applicable in the present case as in the present case the authorities have taken action in terms of the amended act.....
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....ondence was forwarded to the petitioner nor it was uploaded in the website of the Ministry of Corporate Affairs, as such, the petitioner has denied the existence of the said document as the said document has not supplied to the petitioner. The learned counsel for the respondent authorities has also not shown any document that the CRF dated December 17, 2024 was supplied to the petitioner or was uploaded in the website of the Ministry of Corporate Affairs. 14. Section 164 provides that the disqualifications for appointment of director. In the said provision, the DIN status of the company cannot be disqualified. Cancellation or surrender or deactivation of DIN is provided under Rule 11 of the Companies (Appointment of Directors) Rules, 201....
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....or not with regard to the deactivation of the DIN. 16. In the case of Imraj Ali Molla (supra) and Jai Shankar Agrahari (supra) the Coordinate Bench and the Hon'ble Division Bench of Allahabad High Court held that an opportunity of hearing to the petitioner is required but in the present case admittedly no opportunity of hearing has been provided and it is the specific case of the respondent authorities that the opportunity of hearing is not required as the respondent authorities have invoked the provision of Section 164(2)(a). 17. Considering the above, this Court finds that the impugned website notice wherein the DIN status of the company has been shown as disqualified under Section 164(2)(b) but the said disqualification of the stat....