IN THE NATIONAL COMPANY LAW TRIBUNAL

ALLAHABAD BENCH, PRAYAGRAJ

________________________________________________________________

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

IN THE MATTER OF:

Omega Pulp and Board Mills LLP

Having registered office at:

Lajpat Nagar, House No 118/119.

Moradabad, UP 244001

…..Appellant LLP

Versus

Registrar of Companies,

204, 2nd Floor, Mall Rd, Westcott Building. Chunniganj, Kanpur, UP 208001

……… Respondent no. 1 Income Tax Department

IT Campus, 38, Mahatma Gandhi Marg, Civil Lines, Prayagraj,

Uttar Pradesh 211001

……… Respondent no. 2

Order Pronounced on: 19.11.2025

Coram:

Mr. Praveen Gupta. : Member (Judicial)

Mr. Ashish Verma : Member (Technical)

Appearances:

Sh. Puneet Arun, Adv. : For the Appellant

Sh. Krishna Dev Vyas, Adv. : For the ROC

Sh. Ankur Agarwal, Sr. S.C : For the I.T. Deptt.

ORDER

1. This Appeal has been filed on 12-09-2022 by Mrs. Khadija Hassan, partner of Omega Pulp and Board Mills LLP under Section 252(3) of the Companies Act, 2013, read with Sections 67 and 75 of the Limited Liability Partnerships Act, 2008 (hereinafter referred as the Acts) praying for restoration of the Limited Liability Partnership name i.e. Omega Pulp and Board Mills LLP (hereinafter referred as “Appellant LLP”) in the Register of Companies maintained by the Registrar of Companies, Kanpur, Uttar Pradesh (hereinafter referred as “ROC/Respondent no. 1”).

2. Omega Pulp and Board Mills LLP were incorporated as an unlisted public company on 17.12.2008 under the Companies Act, 1956 and commenced its business operations on 07.01.2009. On 04.05.2013, the Appellant LLP (then known as Multiwal Pulp and Paper Mills Limited) converted to, and was registered as a Limited Liability Partnership bearing LLPIN No. AAB-5016 by the Registrar, Kanpur under Section 58(1) of the LLP Act r/w Rule 32(1) of the LLP Rules. True copy of the Appellant LLP's Certification of Registration as LLP on conversion, dated 04.05.2013 is annexed as Annexure 5 with the Appeal. The registered office of the LLP is at Lajpat Nagar, House No 118/119, Moradabad, UP 244001, and hence this Tribunal has jurisdiction to decide the matter.

3. The Appellant LLP is involved in the business of manufacture of paper and has been carrying such business since its incorporation.

4. The Appellant LLP submits that it continued regular business operations between 2016-2019. The Appellant LLP's financial statements were regularly audited in this period as per statutory requirements and it complied with all necessary statutory filings in the said period. The Appellant LLP submits that it holds substantial assets, which value in excess of Rs.200 Crores and has several employees and related operational expenses, reflecting that the Appellant LLP was operating as a going-concern. True copy of the audited financial statements of the Appellant LLP for the FYs 2016-2017, 2017-2018 and 2018-2019 have been annexed as Annexure 8 (Colly) with the Appeal.

5. The Appellant LLP submits that its name has been struck off by the ROC/Respondent no. 1 vide Order dated 06.07.2018 having No ROC/LLP/Sec.75)/01, under Section 75 of the Limited Liability Partnership Act, 2008 (LLP Act) r/w Rule 37(2) of the LLP Rules, from its register on account of default in statutory compliances by not filing statutory documents i.e. Accounts and Solvency Filing Information and Annual Returns since incorporation. However, the Appellant LLP vehemently submits that the said Order was not communicated to the Appellant LLP and it learnt of its striking-off only upon its own enquiries.

6. Aggrieved by the Order dated 06.07.2018, the Appellant LLP approached the Hon'ble High Court of Judicature at Allahabad by way of Civil Misc. Writ Petition No 40680/2019 seeking inter alia restoration of the name of the Appellant LLP in the register of the Respondent No 1-Registrar, Kanpur. On 11.12.2019, the Hon'ble High Court issued notice in the said Writ Petition, and the same is currently pending adjudication. True copy of the Order