MCA vide General Circular no.05/2018 on Thursday 17th May, 2018 provided clarification with regard to CODS, 2018 for representations made by stakeholders raising doubts regarding filing requirements of e-CODS, 2018, in such cases, where petitions have already been filed before NCLT under section 252 of the Companies Act 2013, during the currency of the scheme and orders are pending before the NCLT and whether such struck off companies can file CODS upon obtaining orders for the same even after 01.05.2018.
The said Circular can be accessed from the following link: MCACircular dt.17.5.18_Clarf.-CODS scheme,2018