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

The Hon'ble JUSTICE RAVI KRISHAN KAPUR CP/2/2025 IA NO: CA/1/2025 SHYAM SEL AND POWER LIMITED AND RAHUL GADODIA & 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 20, 2024 bearing reference No. ROC/TS/Inquiry-206/052962 issued by the Assistant Registrar of the Companies West Bengal, Ministry of Corporate Affairs (the impugned notice).

2. Briefly, the company namely, Shyam Sel and Power Limited is engaged in the business and sale of iron and steel. The petitioners are the present directors of the company. By a notice dated 8 April 2021, the respondent authorities had sought for financial information and explanations under section 206(1) of the