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

The Hon'ble JUSTICE RAVI KRISHAN KAPUR CP/3/2025 IA NO: CA/1/2025 DAMODAR ALUMINIUM PRIVATE LIMITED AND MITTU AGARWAL AND ORS.

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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 January 1, 2025 bearing reference No. ROC/TS/Inquiry-206/21/126484 issued by the Assistant Registrar of the Companies West Bengal, Ministry of Corporate Affairs (the impugned notice).

2. Briefly, the company namely, Damodar Aluminium Private Limited is engaged in the business of aluminium products. The petitioners are the present directors of the company. By a Summons dated 31 March 2021, the respondent authorities had sought for information and explanation under section 206(1) of the