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Application for direction to ROC for striking off Co.’s name rejected as liquidator failed to take necessary steps

December 4, 2019[2019] 112 taxmann.com 58 (NCLT - Ahd.)
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IBC: Where prayer was made by liquidator before NCLT seeking appropriate direction upon ROC for accepting Form INC-28 for compliance of liquidation of corporate debtor which had been 'struck off' by ROC from its register during pendency of corporate insolvency resolution process, it was held that liquidator failed to take any steps to restore company for completing liquidation process and knowing fully well that when company was 'struck off', software would not accept Form INC-28 in any manner and, therefore, application so filed by liquidator seeking direction upon ROC was to be dismissed being a futile exercise and was a mere wastage of resources of Bench and its time

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