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2025 Supreme(Online)(NCLT) 3935
NATIONAL COMPANY LAW TRIBUNAL
Mr. Praveen Gupta, Member (Judicial), Mr. Ashish Verma, Member (Technical)
LEMONTRIPP TOURISM PRIVATE LIMITED – Appellant
Versus
THE REGISTRAR OF COMPANIES, KANPUR, U.P. – Respondent
CP No.91/ALD/2023
For the Appellants/Petitioners: Sh. Bharti Kashyap, CS.
For the Respondents: Sh. Gaurav Mahajan, Sr. S.C, Sh. Krishna Dev Vyas, Adv.
Restoration of a company's name after being struck off due to non-compliance is permissible if there are no serious objections from authorities.
Headnote:(A) Companies Act, 2013 - Section 252(1) - Restoration of Company name - The appeal was filed to restore the name of a company after it was struck off for non-compliance of statutory norms including failure to file annual returns - Default was attributed to lack of coordination with professional consultants - No serious violation was found by ROC or Income Tax Department - Appeal allowed with directions for compliance of statutory documents. (Paras 15, 17)
(B) Jurisdiction - The Tribunal has jurisdiction to hear the matter as the company is registered in the area - Validity of appeal under Section 252(1) confirmed. (Paras 2, 15)
| Table of Content |
|---|
| 1. facts surrounding company and striking off (Para 1 , 2 , 3 , 4 , 5) |
| 2. justification for restoration (Para 6 , 8 , 11 , 12) |
| 3. court's observations and final decision (Para 10 , 14) |
| 4. outcome and directions given (Para 15 , 16 , 17 , 21) |
ORDER
1. This Appeal has been filed on 09.10.2023 by Smt. Rajnandini Singh (DIN: 07841176) (hereinafter referred as “Appellant”), Director of M/s Lemontripp Tourism Private Limited under Section 252 (1) of the Companies Act, 2013 , (hereinafter referred as the Act) praying for restoration of the Company’s name i.e. M/s Lemontripp Tourism Private Limited in the Register of Companies maintained by Registrar of Companies, Uttar Pradesh (hereinafter referred as “ROC/Respondent”) after this company has been struck off from the Register of Companies by the Registrar of Companies, Kanpur, Uttar Pradesh (hereinafter referred to as “ROC) vide order dated 08.06.2022 passed in Form STK- 7.
2. M/s Lemontripp Tourism Private Limited (hereinafter called as ‘Company’) was incorporated on 10.07.2017 under the Companies Act, 2013 bearing CIN: U63023UP2017PTC094842. The registered office of the Company is at UG-SR-5E Ansal Palaza, Vaishali, Ghaziabad-201010, Uttar Pradesh, and hence this Tribunal has jurisdiction to decide the matter.
3. The Company is engaged in the business of providing comprehensive travel and tourism services in India and abroad. This includes booking travel, operating tours, and arranging transport by land, air, and sea. It acts as a travel agent, representative of airlines and carriers, and provides ticketing, accommodation, and other travel-related services. The company also serves as an agent for airlines and shipping companies, and offers consultancy in the transport sector. Additionally, it operates hotels, restaurants, health centers, and entertainment facilities, and maintains an information bureau for travelers, including publishing travel-related literature.
4. The Authorised Share Capital of the Company is Rs. 1,00,000/- (Rupees One Lakh only) divided into 10,000 (Ten Thousand) Equity Shares of Rs. 10/- (Rupees Ten only) each and the Issued, Subscribed and Paid up Share Capital of the Company is Rs. 1,00,000/- (Rupees One Lakh Only) divided into 10,000 Equity Shares of Rs. 10/- (Rupees Ten Only) each. The applicant company is presently managed by two Directors, namely, Smt. Rajnandani Singh and Shri Kunal Kumar Singh. The Shareholding of Smt. Rajnandani Singh and Shri Kunal Kumar Singh are 5,000 Equity Shares of Rs. 10/- each.
5. The Appellant submits that the name of the company has been struck off by the ROC/Respondent vide order/notification dated 08.06.2022 because of default in complying with the statutory norms such as failure to file Financial Statements and Annual Returns for financial years from 2018-19 to 2020-21. In view of these defaults due to not complying with the provisions of Section 248 (1) of the Companies Act, 2013 , the ROC/Respondent initiated proceedings for striking off the name of the company from the Register of Companies.
6. The Appellant states that the required statutory compliances could not be completed along with non-filing of annual returns due to lack of co-ordination and follow up with the professional consultancy agency engaged for the same and could not carry out the necessary compliances as required under the Companies Act, 2013 .
7. The Appellant submits that the Company had obtained GST registration on 15.09.2017 and has issued certain invoices and filed monthly and quarterly returns on the GSTN portal. Further, the Company has been maintaining bank accounts with HDFC Bank as on the date of this Appeal. It has also been maintaining all the requisite documentation according to the provisions of the Companies Act, 1956 and Companies Act, 2013 .
8. The Appellant submits that he is ready and willing to file the pending financial statements along with the applicable fees and penalties with the Registrar of Companies, Kanpur, Uttar
