NATIONAL COMPANY LAW TRIBUNAL

CHANDIGARH BENCH (COURT-II), CHANDIGARH

Under Section 252(3) of ‘The Companies Act, 2013’ read with Rule 87A of the National Company Law

Tribunal (Amendment) Rules, 2017

IN THE MATTER OF:

M/s Ehhutmia Solutions Private Limited,

(CIN No. U72900JK2020PTC011404)

(Through its Director, Sh. Shah Ehtisham Ul Haq),

having its registered office at

First floor, Taploo Complex, Dulla Bagh Soura,

Srinagar, Jammu & Kashmir- 190011

PAN: AAFCE8679P

…… Petitioner

Versus

1. Registrar of Companies, Jammu and Kashmir

Hall No. 405-408, South Block,

Bahu Plaza, Rail Head Complex,

Jammu-180012

2. Income Tax Department, Jammu

(Through, Nodal Officer- Chief Commissioner of Income Tax)

Silky Factory Road, Rajbagh,

Srinagar, 190008 ..…Respondents

Order delivered on: 07.05.2024

Coram: HON’BLE DR. P.S.N PRASAD, MEMBER (JUDICIAL)

HON’BLE MR. UMESH KUMAR SHUKLA, MEMBER (TECHNICAL)

Present:

For Appellant : Mr. Karanveer Jindal, Proxy Counsel for Ms. Veenu

Marwaha, Advocate

For Registrar of Companies: Ms. Deepmala Bagri, AROC

Per: HON’BLE DR. P.S.N PRASAD, MEMBER (JUDICIAL)

UMESH KUMAR SHUKLA, MEMBER (TECHNICAL)

ORDER

This Company Appeal has been filed by M/s Ehhutmia Solutions Private Limited (CIN No. U72900JK2020PTC011404) having its registered office at First floor, Taploo Complex, Dulla Bagh Soura, Srinagar, Jammu & Kashmir-190011 (hereinafter referred to as ‘Company’) under section 252(3) of the Companies Act, 2013 (hereinafter referred to as the “Act”) read with Rule 87A of the National Company Law Tribunal (Amendment) Rules, 2017 (hereinafter referred to as the “Rules”) against the order passed by the Registrar of Companies, Jammu & Kashmir (hereinafter referred to as the “RoC”) to strike off the name of the company vide notice dated 01.11.2022.

2. As the registered office of the company is in Srinagar, Jammu and Kashmir, this appeal is within the territorial jurisdiction of this Tribunal.

FACTS OF THE CASE

3. The facts of the case, as submitted in the petition, are as below:

(i) The company bearing a CIN: U72900JK2020PTC011404 was incorporated in Chandigarh under the provisions of the Companies Act, 2013 in the name and style of M/S Ehhutmia Solutions Private Limited on

16.03.2020 vide Certificate of Incorporation issued by the RoC.

(ii) The authorised as well as issued, subscribed & paid up share capital of the company is Rs.1,00,000/- divided into 1000 equity shares of Rs.100/- each and there is no material change in share capital structure of the company subsequent to 31.03.2023. The copy of Master Data & Certificate of Incorporation have been attached with the Appeal as Annexure P-01 and Annexure P-5 respectively.

(iii) At present, the company is managed by two directors namely Mr.Shah Ehtisham Ul Haq (DIN 08399279) and Mr.Irfan Rehman (DIN 08724622), which are also its two shareholders, each holding 500 equity shares of Rs.100/- each. A copy of signatory details and list of shareholders of the company has been annexed with the Appeal as Annexure P-7 and Annexure P-8 respectively.

(iv) The appeal has been filed through its Director, Shah Ehtisham Ul Haq (DIN No: 08399279) vide Board Resolution dated 01.03.2023 (copy of the Board Resolution of authorisation dated 01.03.2023 has been attached with the Appeal as Annexure P-2) with the consent of all of its shareholders for filing the petition (copy attached with the Appeal as Annexure P-3).

(v) The RoC struck off the company’s name from the register of companies due to default of statutory compliance, namely failure to file financial statements and annual returns for the year 2021-2022 vide notice no. STK- 7/ROC/JMU/2022/1464 dated 01.11.2022 at entry no.124 (attached with the Appeal as Annexure P-4.

(vi) While carrying out the business and operations of the company, it came to the knowledge of the existing directors that inadvertently, the statutory filing with the RoC has not been done in terms of the provisions of the Companies Act, 2013. The Company attempted to file the financial statements, Notice & Di