Revival of Company: NCLT Procedure

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Striking off the name of the Company by the ROC due to non-filing of annual returns and financial statements:

· Service of notice by the ROC: The ROC is to send a Notice in FORM NCLT 9 to the company and to the addresses of all the directors of the company.
· Reply to the notice by the company: Within 30 days of receipt of such a Notice, the Company and all of its directors are required to send their reasons pertaining to why the company should not be struck off from the ROC.
· Consideration of the representation made by the company: If the ROC is not satisfied with the representation made by the directors of the company, the ROC may proceed with striking off the company.
· Publication of notice of strike-off: The notice for removal of the company must be in FORM STK 5 and the same must be [Placed on the official website of the Ministry of Corporate Affairs (MCA), in the Official Gazette as well as in a newspaper (English and Vernacular) widely circulated in the place where the company is situated.
· Intimation to the regulatory authorities: The ROC must inform the same to regulatory authorities like the CBDT, CBEC, and other concerned regulatory authorities.
· Strike off of the name of the company: The ROC after 30 days of intimation to the regulatory authorities and after receiving NOC from the regulatory authorities strikes off the name of the company.

Striking off the name of the Company by the Company itself on a voluntary basis

Under Section 248(2) of The Companies Act, 2013 r/w Rule 4 of The Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016, a company registered with the ROC files an application on voluntary basis for removal of name from the register of companies.

Types of companies that are barred from filing an application for striking off

Reviving a Struck-Off Company

A company whose name is struck off from the register of companies, may be revived by filing an application to the National Company Law Tribunal (NCLT).

Procedure for the revival of the company

The application to the NCLT shall be made in Format NCLT-1 accompanied by a demand draft of Rs.1,000 payable to the Ministry of Corporate Affairs (MCA). The following documents are to be accompanied by the said application:
· An affidavit verifying FORM NCLT-9.
· Striking off order passed by the ROC.
· Certificate of Incorporation.
· Copy of Memorandum of Association & Article of Association.
· Copy of the latest audited financial statements since the financial year in which the said audited financial statements have not been filed with the ROC.
· Bank Statements of the Company.
· Copy of the Board Resolution authorizing the filing of the application.
· Copy of Memorandum of Appearance authorising practising professional to appear before NCLT.

A copy of the petition is to be sent to the ROC before the date of hearing in the NCLT. If the NCLT orders for the revival of the name of the company, the company shall:

  •       File a certified copy of the order in the e-FORM INC-28 within 30 days from the date of order; and
  •       File pending annual financial statements and annual reports to the ROC.

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