SU KAM POWER SYSTEMS LIMITED vs OFFICE OF REGISTRAR OF COMPANIES AND ANR.

Judgment text excerpt

$~51 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 08.09.2025 + W.P.(C) 9889/2025 SU KAM POWER SYSTEMS LIMITED .....Petitioner Through: Ms. Bani Brar, Adv. versus OFFICE OF REGISTRAR OF COMPANIES AND ANR. .....Respondents Through: Mr. Rohan Jatiley, CGSC with Mr. Dev Pratap Shahi, Mr. Varun Pratap Singh and Mr. Yoyga Bhatia, Advs. for UOI. CORAM: HON'BLE MS. JUSTICE TARA VITASTA GANJU TARA VITASTA GANJU, J.: (Oral) 1. This Court by order dated 15.07.2025 passed the following directions: “1. The present Petition has been filed under Article 226 of the Constitution of India seeking to impugn the Notice dated 28/29.01.2025. In addition, the Petition seeks quashing of Show Cause Notices dated 14.11.2022 and 30.06.2023 [which was not served upon the Petitioner]. 2. Learned Counsel for the Petitioner submits that the Petitioner/ Company has undergone a sale as a going concern in liquidation under the provisions of Insolvency and Bankruptcy Code, 2016 [hereinafter referred to as “IBC”]. After completion of liquidation proceedings, the Petitioner received Notices from the Respondent No.2 for non-compliance of Section 148 of the Companies Act, 2013 [hereinafter referred to as “Companies Act”] for the financial years 2016-2017, 2017-2018 and 2023-2024. 3. Learned Counsel for the Petitioner further submits that initially these Notices were responded to by the Petitioner by a letter dated 25.11.2022 wherein it was pointed out to Respondent No.2 that the Petitioner/Company had undergone liquidation and that pursuant to an order passed by the National Company Law Tribunal, Principal Bench [hereinafter referred to as “NCLT”] being Order No. 233 (PB/2021) dated 11.05.2022. The Petitioner/Company was sold as a going concern and a new Signature Not Verified Digitally Sign