15 March 2018
Is it necessary to submit the pending returns or compliance part of 2 or 3 years before going for strike off for a company.
As the company is no more in function from past 2 years and nor it has filed any annual return or financial statements with ROC. Do company need to opt the CODS scheme to file its pending returns to go for strike off?
or Cant we directly go for striking off without completion of pending statutory returns?
19 March 2018
As per the provision of section 248 sub section 2 read with 4 of the (Removal Of Names Of Companies From The Register Of Companies) rules, 2016, a company may, after extinguishing all its liabilities, by a special resolution or consent of seventy-five per cent members in terms of paid-up share capital, file an application for striking-off the name of the Company. There is no condition for filling the pending balance sheet and annual returns, however if ROC states any defects in the strike-off application already made, then the same needs to be rectified accordingly.
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