(1.) It is pertinent to mention that present appeal has been filed by the Union of India challenging the judgment and order passed by the learned Single Judge, whereby the Court has directed that the removal of the company from the Register of Companies under Sec. 248(1) of the Companies Act, 2013 would be deemed to be voluntarily struck-off under Sec. 248(2) of the Companies Act, 2013 and that the respondent-company would be entitled to a sympathetic consideration by the Registrar of Companies under the Condonation of Delay Scheme, 2018.
(2.) Learned counsel for the appellant-Union of India states that the appellant-Union of India is not in a position to comply with the impugned direction of the learned Single Judge as the company in question has been struck-off under Sec. 248(1) of the Companies Act, 2013 and necessary gazette notification thereof has been issued. She states that the computer software does not permit the stuck-off company to be transposed as voluntarily struck-off company.
(3.) Learned counsel for the appellant-Union of India submits that the remedy for such struck-off company is by filing a revival application before the National Company Law Tribunal (NCLT) under Sec. 252 of the Companies Act, 2013.