PRAFULL MEHTA & ANR Vs. ROC, GWALIOR

JUDGEMENT

(1.) This Appeal is filed by EEE IT Solutions Private Limited, through its Directors, seeking restoration of its name in the Register of Companies maintained by the Registrar of Companies, Gwalior, Madhya Pradesh. ['ROC'].

(2.) It is stated in the Appeal that the Company, EEE IT Solutions Private Limited was incorporated on 18th September, 2009 as a Private Limited Company having CIN No. U7220MP009PTC022405, and has been doing business since incorporation and active throughout.

(3.) It is stated that the ROC issued a letter dated 14.6.2017 which did not disclose any earlier show cause notice/letter issued by them, which goes to show that there is violation of Section 248(1) which requires inquiry letter to be issued to the Company before struck off. It is further submitted by the Appellants that ROC had failed to observe principles of natural justice during the proceeding of struck off. The very act of ROC was illegal and bad in the eye of law, since the same was done without following the procedure of law as per Section 248(1) of the Companies Act, 2013. The Appellants submitted that the Company has filed IT Returns with the Income Tax Department for the Financial Year 2015-16 (Assessment Year 2016-17) and for the Financial Year 2016-17 (Assessment Year 2017-18) .