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STK-2 -CLOSURE OF COMPANY

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(Querist)
05 April 2023 Hi All,

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

Thanks
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CA R SEETHARAMAN

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

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Bhaskaran Chackrapani Warrier (Expert)
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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