STK-2 -CLOSURE OF COMPANY

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This query is : Resolved

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This discussion addresses whether a company can apply for strike-off under STK-2 when there's an ongoing case with the GST department. The consensus is that if a company has outstanding liabilities, such as those from a GST dispute, it cannot be considered dormant and therefore is not eligible to apply for strike-off under the Companies Act, 2013.

Manpreet

Manpreet (Querist)
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05 April 2023 Hi All,

Can we apply for STK-2 if there is case pending with GST department.

Thanks

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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06 April 2023 No, only dormant company not commenced business can apply for STK 2.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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06 April 2023 In view of the pending dispute with GST dept., liability as in section 248(2) of the Companies Act, 2013 seems not extinguished , hence company is not eligible to seek strike off under Chapter XVIII of the said act.

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