Business Closure

Efficient and Compliant Solutions

Closing a business, whether through winding up or striking off, is a crucial step that requires careful planning and adherence to legal procedures. Whether you’re winding up a Private Limited Company, closing a Limited Liability Partnership (LLP), or reviving a struck-off company, we provide expert guidance to ensure a smooth and compliant process.

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Winding Up of Private Limited Company

Overview

Winding up a Private Limited Company is the formal process of closing down the company by settling its debts, distributing any remaining assets to shareholders, and then dissolving the company legally. This can be done voluntarily by the shareholders or compulsorily by the court.

1. Board Resolution: The board of directors must pass a resolution to wind up the company.
2. Shareholders’ Approval: Obtain approval from at least 75% of the shareholders.
3. Appointment of Liquidator: A liquidator is appointed to manage the winding-up process.
4. Public Notice: Publish a notice in an official gazette and a local newspaper.
5. Debt Settlement: The liquidator settles all debts and liabilities.
6. Distribution of Assets: Any remaining assets are distributed among shareholders.
7. Final Report Submission: The liquidator prepares and submits the final report to the Registrar of Companies (RoC).
8. Company Dissolution: Upon approval, the company is officially dissolved.

  • Formal Closure: Ensures a legal and compliant dissolution of the company.
  • Debt Settlement: All outstanding debts and liabilities are cleared.
  • Asset Distribution: Ensures fair distribution of remaining assets to shareholders.
  • Legal Protection: Reduces potential legal risks and obligations for directors and
    shareholders.
  • Board and Shareholder Approval: Mandatory for initiating the winding-up process.
  • Appointing a Liquidator: Essential for managing the winding-up procedures.
  • Debt and Asset Management: Ensures all financial obligations are settled.
  • Legal Dissolution: Final step for officially closing the company.

Closing a Limited Liability Partnership (LLP)

Overview

Closing an LLP involves formally dissolving the partnership and ceasing all business operations. This process can be voluntary or initiated by the partners or compulsory by a tribunal if the LLP is unable to meet its obligations.

1. Partners’ Consent: Obtain consent from all partners for closing the LLP.
2. Cease Business Operations: Stop all business activities and settle liabilities.
3. Clearance of Dues: Ensure all dues, including taxes and employee payments, are
cleared.
4. Form Filing: File the LLP Form 24 with the RoC, providing reasons for closure and
confirming no liabilities exist.
5. Public Notice: A public notice of the closure may be required to notify creditors and
stakeholders.
6. RoC Approval: Upon verification, the RoC approves the closure, and the LLP is
struck off from the records.

  • Formal Dissolution: Legally closes the LLP and removes it from the RoC records.
  • Liability Management: Ensures all liabilities are settled before closure.
  • Cost-Efficient: Avoids ongoing compliance costs and obligations.
  • Legal Protection: Reduces the risk of future legal claims against the LLP.
  • Partner Consent: All partners must agree to the closure.
  • Ceasing Operations: Essential step before initiating the closure process.
  • Filing Form 24: Required for the official closure of the LLP.
  • RoC Approval: Finalizes the dissolution of the LLP.

Revival of Struck Off Companies

Overview

A company may be struck off the RoC records due to non-compliance or inactivity. However, if there is a need to revive the company, it can be restored through a legal process, allowing it to resume business operations.

1. Application Filing: File an application with the National Company Law Tribunal
(NCLT) for the restoration of the company.
2. Documentation: Provide necessary documents, including financial statements,
reasons for revival, and compliance status.
3. Hearing: Attend the NCLT hearing where the application is reviewed.

4. Order for Restoration: If approved, NCLT issues an order to restore the company’s
name to the RoC records.
5. Compliance with Orders: Ensure all pending compliances and filings are completed.
6. RoC Notification: The RoC updates its records, and the company is officially
revived.

  • Business Continuity: Allows the company to resume operations and conduct
    business legally.
  • Asset Recovery: Regains control over company assets and bank accounts.
  • Reinstatement of Legal Status: Restores the company’s legal standing and
    credibility.
  • Opportunity for Compliance: Provides a chance to rectify past non-compliance
    issues.
  • Application to NCLT: First step towards reviving a struck-off company.
  • NCLT Hearing: Essential for reviewing and approving the revival application.
  • Restoration Order: Legal document that restores the company’s status.
  • Compliance Fulfillment: Necessary to ensure continued legal operation after revival.
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