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Sl Contractors Private Limited & Ors vs The Registrar Of Companies Nct Of Delhi & ...

National Company Law Appellate Tribunal22 May 2026

Ratio decidendi

The rule this decision rests on

The quantum of costs imposed under the Tribunal's powers in a strike-off appeal should be fixed by reference to the financial health of the company concerned and the principles applied in the cited judgments; where the lower forum records no reasons for the amount imposed, and the amount is out of step with comparable cases, the Appellate Tribunal may modify it to a figure it considers appropriate on those considerations.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

-1-NATIONAL COMPANY LAW APPELLATE TRIBUNALPRINCIPAL BENCH, NEW DELHICompany Appeal (AT) No. 79 of 2026 &I.A. No. 1674 of 2026

IN THE MATTER OF: SL Contractors Private Limited & Ors. ...Appellant (s)

Versus

Registrar of Companies & Anr. ...Respondent (s)

Present: For Appellants : Mr. SP Singh Chawla, Mr. Harpreet Singh Malhotra, Mr. Kartik Sharma, Advocates. For Respondents : Mr. Puneet Rai, Sr. Standing Counsel, Mr. Rishabh Nangia, Jr. Standing Counsel, Mr. Ashvini Kumar, Mr. Nikhil Jain, Advocates for IT Deptt./R-2.

ORDER

(Hybrid Mode)

22.05.2026: This order be read in continuation to the order dated

03.03.2026. In compliance thereof, an affidavit dated 10.04.2026 has been

filed by the appellant and have deposited an amount of Rs. 2 Lakhs with the

Prime Minister Relief Fund and have also placed on record proof of the

amount deposited.

2. Ld. Counsel for the appellant has referred to 'M/s Mob Innovation

Software Pvt. Ltd. Vs. Registrar of Companies, Haryana' [C.A. No.

44/252/ND/2020] passed by Ld. NCLT, New Delhi on 06.10.2020 wherein

while allowing appeal under Section 252 (3) of the Companies Act, 2013, the

Ld. NCLT had imposed a cost of Rs. 25,000/- to be deposited to the Prime

Minister Relief Fund. The cited appeal also relates to a company whose name

was struck of vide the same notice dated 09.08.2019. -2-

3. It is further the case of the Ld. Counsel for the appellant, neither in

appeal C.A. No. 44/252/ND/2020 nor in the judgment of present Company

Appeal No. 174/252/ND/2024, the reasons are recorded by the Ld. NCLT as

to why the cost imposed in the earlier matter was only Rs. 25,000/- and

whereas the cost imposed in the present appeal is Rs. 9 Lakhs. We also find

no reasons are given as to the criteria of imposing cost in such cases.

4. Considering the facts narrated before us viz. the financial health of the

company involved and also keeping in view of the judgments cited, it would

be appropriate an amount of Rs. 2 Lakhs as is now deposited by the

appellant, in pursuance of our order dated 03.03.2026 is allowed to be

deposited and thus the cost as imposed by the Ld. NCLT in paragraph 18 (a)

of the impugned order is modified to Rs. 2 Lakhs. Rest of the conditions of

impugned order shall remain the same.

5. The appeal is allowed to this extent only. The pending I.A. Nos. 1673,

1674 & 1675 of 2026 are also disposed of.

[Justice Yogesh Khanna] Member (Judicial)

[Mr. Ajai Das Mehrotra] Member (Technical) SA/rr

Company Appeal (AT) No. 79 of 2026

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