IN THE NATIONAL COMPANY LAW TRIBUNAL

ALLAHABAD BENCH, PRAYAGRAJ

CP No. 57/ALD/2023 (RCP (CA) No.2/ALD/2023

IN THE MATTER OF:

An Appeal under Section 252(3) of the Companies Act, 2013.

IN THE MATTER OF:

Gangakalash Health Care Pvt. Ltd. & Anr.

Having its Regd. Office at

Vidhya Nagar, Naini, Allahabad, U.P.-211008

………APPELLANT

Versus

REGISTRAR OF COMPANIES U.P.,

37/17, WESTCOTT BUIDLING

THE MALL, KANPUR-2O8OO1, U.P.

………RESPONDENT

Order pronounced on: 23th April, 2024

CORAM: 1. Hon’ble Shri Praveen Gupta, Member (Judicial)

2. Hon’ble Shri Ashish Verma, Member (Technical)

PRESENT:

Sh. Yash Tandon, with : For the Petitioner

Sh. Anshuman Mishra, Advs.

Sh. Niraj Kumar Singh for : For the Income Tax Sh. Krishna Agarwal, Sr. S.C. Department Sh. Shivendra Bahadur Singh, CGSC :For the ROC

ORDER

1. This Appeal has been filed on 08.05.2023 by M/s Gangakalash Health Care Pvt. Ltd. and Anr, (hereinafter referred as the Appellant/Appellant Company), through its Directors Mr. Anil Kumar Dwivedi and Mr. Prashant Kumar Dwivedi under Section 252(3) of the Companies Act, 2013, (hereinafter referred as the Act) ) against the order of the Registrar of Companies, Uttar Pradesh, Kanpur (hereinafter referred as “ROC/Respondent”) striking off the name of the Company from the Register of Companies with prayer to restore the name of the Company M/s Gangakalash Health Care Pvt. Ltd. in the Register of Companies maintained by the ROC. Later, an affidavit was filed on 31.01.2024 to treat the present petition u/s 252(1) instead of 252(3) and the same has been taken on record vide order dated 16.04.2024 of this Tribunal.

2. The main Appeal was earlier dismissed for want of prosecution vide order dated 11.07.2023. Subsequently, a restoration application REST. APPL. No. 01/2023 was filed for restoration of CP No. 57/ALD/2023 vide which appeal for revival of the Company was filed. the Appellant vide order dated 31.07.2023 withdrew the restoration application REST. APPL. No. 01/2023 with liberty to file with better particulars and therefore, the said restoration application was dismissed as withdrawn. Then the Appellant filed a second restoration application bearing RST.APPL.No.02/2023 for restoration of the main petition bearing CP No. 57/ALD/2023 which was allowed and accordingly the main appeal for revival of the Company i.e. CP No. 57/ALD/2023 is restored and it is decided in this order.

3. M/s Gangakalash Health Care Pvt. Ltd., the Appellant Company was incorporated on 07.09.2020 under the Companies Act, 2013 bearing CIN: U85300UP2020PTC134106. The registered office of the Company is at Vidhya Nagar, Naini, Allahabad, U.P.-211008.

4. The Appellant Company was established for the healthcare hospital business and has since then maintained necessary infrastructure, land, and documentation according to the provisions of the Act. However, the project was delayed due to the Covid-19 pandemic. Nevertheless, the necessary licensing procedures for the construction of the hospital building and healthcare business were pursued.

5. The Appellant company has an authorized, subscribed, and fully paid-up capital of Rs. 1,00,000 and is managed by two directors, namely Anil Kumar Dwivedi (DIN-08867152) and Prashant Kumar Dwivedi (DIN-08867213). The learned Counsel representing the Appellant stated in the Supplementary affidavit dated 31.1.2024 that both directors have each paid an amount of Rs. 50,000/- as a subscription amount on 15.9.2020, and two separate affidavits, both dated 31.1.2024, have been filed in this regard.

6. The name of the appellant company is stated to have been struck off from the Register of Companies by the Respondent ROC due to the reasons that the Appellant Company has not commenced its business within one year of its incorporation and has not made any application within such period for obtaining the status of a dormant company under Section 455. The Company has also not filed the statutory documents i.e. Financial Statements and Annual Return for the year ending March 2021 ti