ABCD Ltd was struck off by the Registrar of Companies (ROC) during the month of July, 2021 as the company had not been carrying on business or nor in operations for two immediately preceding financial years and the compa

The facts of the present case are similar to facts of Kanodia Knits Pvt. Ltd vs. Registrar Of Companies, Delhi . 28 January, 2019. Wherein the name of the appellant company was struck off by the Registrar of Companies, after STK 5 Notice as the company had not been carrying on business or nor in operations for two immediately preceding financial years and the company had not obtained the status of dormant company under Section 455 of the Companies Act, 2013. The appellant before NCLT claimed that the appellant had not been served with Notice under Section 248(1) of the Act and the Registrar of Companies (ROC) had proceeded to issue notice under Section 248(5) of the Act and the name of the appellant company was then struck off. The appellant claimed that the company had been doing business and was in operation and audited financial statements for the year financial year 2012-13 to FY 2016-17 were filed. ROC claims that the appellant company had not filed financial statements from the financial year ending 31.3.2004 till 31.3.2011. The balance sheet and annual return was filed for the year ending 31.3.2012 and thereafter again there was no filing and according to ROC, STK-1 notice was duly issued to company and the copy of the same has been filed. According to the ROC the appellant did not respond to the notice and further steps to strike off the company were taken. According to ROC, later on public notice as per Section 248(5) was issued. Having heard the learned counsel for the appellant, and seeing the documents when we have considered the above findings and observations of the Learned NCLT, we do not find any reason to differ from NCLT. There is no substance in this appeal. The appeal is rejected. No order as to costs. Considering the facts of above case it can be said that claim of company is not justified and action taken by ROC is correct. Hence the application filed by Applicant Company is rejected.