IN THE NATIONAL COMPANY LAW TRIBUNAL,

SPECIAL BENCH – II, CHENNAI

CA /42 (CHE) / 2023

(Under Section 252(1) of the Companies Act, 2013)

In the matter of M/S. WINMAX LEATHERS PRIVATE LIMITED

MR. UTIRAKUMARAN M

Shareholder of M/S. WINMAX LEATHERS PRIVATE LIMITED

96/2 Anna Salai, Kannayiram Street, Nagelkeni, Chrompet,

Chennai, Tamil Nadu - 600044

… Appellant

-Vs-

REGISTRAR OF COMPANIES, CHENNAI

Block No.6, B Wing – 2nd Floor, Shastri Bhawan,

26, Haddows Road, Chennai, Tamil Nadu – 600 034

… Respondent

Order Pronounced on 22nd March 2024

CORAM

Shri. SANJIV JAIN, MEMBER (JUDICIAL)

Shri. RAVICHANDRAN RAMASAMY, MEMBER (TECHNICAL)

For Appellant: Mrs. Jayashree S Iyer, Company Secretary

For Respondent: Mr. Avinash Krishnan Ravi, Advocate

This Appeal has been filed by Mr. UTIRAKUMARAN M in the capacity of the

Shareholder of the subject matter Company namely, M/S. WINMAX LEATHERS PRIVATE LIMITED, under Section 252 (1) of the Companies Act, 2013 for restoration of the name of the Company in the Register maintained by the Respondent / RoC aggrieved against the order of Strike Off carried out by the Registrar of

Companies, Concerned under Section 248 of the Companies Act, 2013.

2. The brief facts of the matter are tabulated below: -

S. NO. PARTICULARS FACT

a) Name of Company M/s. Winmax Leathers Private

Limited

b) CIN No. U51900TN2010PTC077313 c) Date of Incorporation 09.09.2010 d) Registered Office Address 96/2 Anna Salai, Kannayiram Street, Nagelkeni, Chrompet, Chennai, Tamil Nadu - 600044 e) STK-5 Date 22.12.2021 f) STK-7 Date 14.02.2022 (Publication Date) (19.02.2022)

g) Reasons for Strike Off The company has not filed its statutory annual returns, financial statements and has not been carrying on any business or operation for a period of two immediate preceding financial years and did not make any application within such period for obtaining the status of dormant company under section 455 of the Companies Act to the RoC /

Respondent.

3. It is stated that the main object of the Company is to carry on the business as processors, Makers, inventors, converters, traders, buyers, sellers, Retailers, wholesalers etc., relating to leather and leather products. The detailed objects are set out in the Memorandum of Association.

4. It is stated that, the company involves in export activities of its products and has offices at Chennai and HongKong. The appellant works in both offices and since 2018 he started working at HongKong office. The applicant has been taking care of the company activities and due to Covid - 19 pandemic and subsequent travel restrictions he was unable to reach India. Further he was not aware of the statutory filing requirements in respect of the subject company. This led to non-compliance and company has been struck off.

5. Upon notice, the Respondent/ RoC filed the Report on 05.01.2024, wherein it is stated as follows, “The Appellant in the instant Appeal has stated the reason for non-filing of Annual Return with the Register of Companies within the stipulated time is that the appellant herein was stationed at Hong Kong Office, due to COVID – 19 and the pandemic, the appellant could not travel to India and undertake the compliance with regard to filling of returns. As the appellant was not aware of the Procedures under the companies act, the appellant did not file returns from the FY 2018 -19.”

Other than the above there is no other significant objection from the Respondent /RoC.

6. We have heard the submissions of the Appellant Company and the Respondent/RoC as well.

In order to substantiate the plea of revival, the Appellant has placed the following documents on records.

 Income Tax Returns for the AY 2021 - 2022  Annual Auditor report, Audited Balance sheet for the FY 2017 – 2018, FY 2019 - 2020  GSTR -3B for the Month of Dec 2022 – 2023 This Appeal is for restoration of the name of the subject company in the register maintained by the Respondent / RoC in order to engage in active business for which it was incorporated. RoC Chennai also has no objectio