# In the matter of Registrar of Companies Vs. Goouksheer Farm Fresh Pvt. Ltd. and Anr. CA (AT) No. 127 of 2020

> NCLAT judgment dated 2020-11-19. Citation: TCN-2020-NCLAT-00043. The case involves an appeal against an order passed by the National Company Law Tribunal…

- **Court:** NCLAT
- **Order date:** 19 Nov 2020
- **Citation:** TCN-2020-NCLAT-00043
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/registrar-of-companies-vs-goouksheer-farm-fresh-pvt-ltd-and-anr-ca-12cb1db3

## Summary

### Background

The case involves an appeal against an order passed by the National Company Law Tribunal (NCLT), Kolkata Bench, which allowed a company petition for the restoration of Goouksheer Farm Fresh Pvt. Ltd. The Registrar of Companies (Appellant) had struck off the company's name. The NCLT directed the restoration of the company's name and instructed the Appellant not to levy any fees or penalties, as the company was undergoing Corporate Insolvency Resolution Process (CIRP). The Appellant contested this order, arguing that the Companies Act, 2013, requires payment of fees for filing documents and does not provide for waivers.

## Facts

The Registrar of Companies struck off the name of Goouksheer Farm Fresh Pvt. Ltd. The Financial Creditor, P.M. Cold Storage Pvt. Ltd., initiated Corporate Insolvency Resolution Process (CIRP) against the company. The Corporate Debtor was admitted into CIRP on 2019-12-13. The Interim Resolution Professional (IRP) filed a company petition for the restoration of the company's name. The NCLT ordered the restoration of the company's name and directed the Registrar of Companies not to levy any fees or penalties. The Registrar of Companies appealed against this order, contending that the Companies Act, 2013, requires payment of fees for filing documents and does not provide for waivers. The company had filed its balance sheet up to 2015-03-31 and annual returns up to

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## Issues and analysis

### Issue 1: Whether the National Company Law Tribunal (NCLT) had the jurisdiction to direct the Registrar of …

**Ratio:** The power to waive fees and penalties must be expressly conferred by statute. Rule 12 of

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**Reasoning:** The NCLAT reasoned that while the NCLT has the power to restore a company's name for

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**Interpretation:** The interpretation of the Companies Act, 2013, and related rules indicates that

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**Application:** In this case, the NCLAT found that the NCLT's direction to waive fees and

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## Parties

- **Judges:** Venugop…; KanthiNar…
- **Appellants:** Registrar of…
- **Respondents:** Goouksheer Farm…; Sanjeev Jhunjhunwa…

## Timeline

- **2020-01-22 — Order by…**: The National Company Law Tribunal (NCLT), Kolkata Bench, passed an order allowing the…
- **2019-12-13 — Admission in…**: The Corporate Debtor…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 7 — Initiation of corporate insolvency resolution…](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-7)

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