IN THE HIGH COURT AT CALCUTTA ORIGINAL SIDE Commercial Division BEFORE:

The Hon'ble JUSTICE RAVI KRISHAN KAPUR CP/1/2025 IA NO: CA/1/2025 SHYAM EMCO INFRASTRUCTURE LIMITED AND BASANT KUMAR LOHIA AND ORS -VS-

THE REGISTRAR OF COMPANIES WEST BENGAL For the petitioners : Mr. Jayanta Kumar Mitra, Senior Advocate Mr. Rishav Dutt, Advocate Ms. Patrali Ganguly, Advocate Ms. Shrishti Roy Barman, Advocate Mr. Anuj Singh, Advocate For the Registrar of Companies : Mr. Ms. Shreya Choudhury, Advocate Ms. Rashmi Bothra, Advocate Mr. Jeet Barman, Advocate Heard on : 15.12.2025 Judgment on : 22.12.2025 Ravi Krishan Kapur, J.:

1. This is an application under section 463(2) of the Companies Act, 2013 challenging a notice dated December 12, 2024 bearing reference No. ROC/TS/Inquiry-206/21/116306/8941 issued by the Assistant Registrar of the Companies West Bengal, Ministry of Corporate Affairs (the impugned notice).

2. Briefly, the company namely, Shyam Emco Infrastructure Limited is engaged in construction activities. The petitioners are the present directors of the company. By a notice dated 31 March 2021, the respondent authorities had sought for information and explanations under section 206(1) of the