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

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 “Companie