IN THE NATIONAL COMPANY LAW TRIBUNAL NEW DELHI BENCH, COURT-V COMPANY PETITION NO. 169/213/ND/2025 Application under Section 213 of the Companies Act, 2013 read with Rule 80 of the National Company Law Tribunal Rule, 2016 and/or any other applicable provisions of the National Company Law Tribunal Rule, 2016 IN THE MATTER OF:

GAGAN KALIA … PETITIONERS VERSUS ATOZEE VISAS PRIVATE LIMITED AND ORS.

… RESPONDENTS MEMO OF PARTIES IN THE MATTER OF:

GAGAN KALIA Registered Office: H. No. 3096, Sector 38, Urban Estate, Chandigarh Road, Near Valmiki Bhawan, Ludhiana, Punjab - 141001 Email: gagankaliaitib@gmail.com Through its Authorized Representative:

Mr. Shubham Gupta, Mr. Shlok Dalal ……PETITIONER VERSUS ATOZEE VISAS PRIVATE LIMITED AND ORS.

Through its Directors Registered Office: E-79, S C, Agnihotri Basement, East of Kailash, Delhi( South)-110065 Email: capranjalgupta02@gmail.com …..RESPONDENT NO.1 TARUN PAREEK DIN: 09312123 Director of Atozee Visas Private Limited Address: A-66, 4th Floor, FIEE Complex, Okhla Phase-2, New Delhi-110020 Email: contact@atozeevisas.com …..RESPONDENT NO.2 AKSHITA TAYAL DIN: 09312124 Director of Atozee Visas Private Limited Address: A-66, 4th Floor, FIEE Complex, Okhla Phase-2, New Delhi-110020 Email: akshita@atozeevisas.com …..RESPONDENT NO.

UNION OF INDIA Through Secretary, Ministry of Corporate Affairs Address: 5th Floor, A-Wing, Shastri Bhawan, New Delhi-110001 Email: secretary@mca.gov.in …..RESPONDENT NO.4 REGISTRAR OF COMPANIES DELHI Address: 4th Floor, IFCI Tower, 61, Nehru Place, New Delhi-110019 Email: roc.delhi@mca.gov.in …..RESPONDENT NO.5 SERIOUS FRAUD INVESTIGATION OFFICE NEW DELHI Address: 2nd Floor, Pt. Deendayal Antyodaya Bhawan, CGO Complex, Lodhi Road, New Delhi-110003 Email: info.sfio@nic.in …..RESPONDENT NO.

Order Pronounced on: 20.02.2026 CORAM:

SHRI MAHENDRA KHANDELWAL MS. ANU JAGMOHAN SINGH HON’BLE MEMBER (JUDICIAL) HON’BLE MEMBER (TECHNICAL)

PRESENT For the Applicant : Mr. Shubham Gupta, Advocate For the Respondent :

ORDER

1. The instant Company Petition is filed by the Petitioner, namely, Gagan Kalia, through his representative, Mr Shubham Gupta (hereinafter referred to as Petitioner), under Section 213 of the Companies Act, 2013, r/w Rule 80 of the NCLT Rules, 2016, as against the Respondent, namely, Atozee Visas Private Limited and Ors. (hereinafter referred to as Respondent) seeking following reliefs:

a) Order an investigation into the affairs of the Respondent Company under Section 213 of the Companies Act, 2013, in light of the serious allegations of fraud, mismanagement and oppression;

b) Direct the Central Government or Serious Fraud Investigation Office (SFIO) or any other appropriate investigating agency to conduct a thorough and time-bound investigation into the affairs of the Respondent Company;

c) Pass such further or other orders as this Hon’ble Tribunal may deem fit and proper in the interest of justice, equity, and good conscience.

Facts and Averment by the Applicant

2. The Applicant states that he is a Chartered Accountant by profession and had approached Respondent No. 1 Company for availing immigration consultancy services for securing Permanent Residency in Canada for himself and his family. It is averred that pursuant to a Service Agreement dated 05.02.2022, the Applicant made several payments to the Respondents over a prolonged period on assurances of employment offers, PR approvals, expedited processing, and insider assistance from Canadian immigration authorities. The Service Agreement dated 05.02.2022 has been placed on record as Annexure A-4.

3. The Applicant alleges that despite repeated demands and payments amounting to approximately ₹47,02,395/-, the Respondents failed to provide verifiable documentation, valid offer letters, or proof of processing of applications, and continued to raise additional monetary demands under various pretexts. It is further alleged that payments were demanded in the personal bank accounts of Respondent Nos. 2 and 3, and that false represen