VISHAL CHANDRA GUPTA vs REGISTRAR OF COMPANIES THROUGH DY REGISTRAR NCT OF DELHI HARYANA

Judgment text excerpt

$~30 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 20.01.2026 + CRL.M.C. 6275/2024 & CRL.M.A. 24023/2024 VISHAL CHANDRA GUPTA .....Petitioner Through: Mr. Shrutanjaya Bhardwaj along with Mr. Bhaskar Bhardwaj, Mr. Vakeel Ahmed, Ms. Siddhi Nagwekar and Mr. Yash Tayal, Advocates. versus REGISTRAR OF COMPANIES THROUGH DY REGISTRAR NCT OF DELHI HARYANA .....Respondent Through: Mr. Sandeep Kumar Mahapatra, CGSC with Ms. Mrinmayee Sahu, and Mr. Tribhuvan, Advocates. CORAM: HON’BLE DR. JUSTICE SWARANA KANTA SHARMA JUDGMENT DR. SWARANA KANTA SHARMA, J (Oral) 1. By way of this petition, the petitioner has assailed the orders dated 13.08.2019 and 16.04.2022 passed by the learned ASJ-03 & Special Judge (Companies Act), Dwarka Courts, Delhi [hereafter „Special Court‟] in CC/439/2019 titled „ROC vs. Vishal Chandra Gupta‟. 2. It is stated on behalf of the petitioner that the learned Special Signature Not Verified CRL.M.C. 6275/2024 Page 1 of 6 Digitally Signed By:ZEENAT PRAVEEN Signing Date:04.02.2026 15:38:53 Court vide orders dated 13.08.2019 had directed restoration of complaints filed by respondent, i.e CC/438/2019 and CC/439/2019 (present case) in relation to M/s Tarini International Limited (CC/438/2019 was filed against the Directors and Company Secretary, and CC/439/2019 was filed against the Petitioner who was auditor of M/s Tarini International Limited.). It is stated that the restoration orders and consequently, the summoning orders passed in both complaints suffers from an error apparent on the face of the record as the same have been passed without any authority of law. It is apposite to note that by way of order dated 16.04.2022, which has also been assailed in the present petition, the petitioner herein was summoned for offence under Sections 447/448 Com