Gurbani Cooks Ltd was placed into liquidation in the High Court at Dunedin in February on the application of the Inland Revenue Department (IRD).
The company operated Harbourside Grill, housed in the former HM Custom Wharf Office in Fryatt St, which was sold in December last year.
A new restaurant, not linked to the company, is now in its place.
Gurbani Cooks’ directors are listed as Karandeep Singh and Jasleen Saluja — who are also co-owners of Dunedin’s The Bog Irish Bar.
The liquidator’s first report estimated the total amount owed to all creditors was $419,351.69.
That included unsecured creditor claims totalling $232,747.67.
‘‘The cause of this liquidation appears to be related to a failure to account for taxation,’’ the report said.
The prospect of a dividend was unlikely.
Mr Singh did not respond to a request for comment before deadline.
The pair’s other business The Bog made headlines last year after an inspector discovered two of its three ground-floor fire exits were ‘‘pad-bolted and locked’’ while the premises was open for business.
The pub, months later, received a warning letter from police after patrons at a drunken 21st birthday yelled abuse at officers from its upstairs bar area.
The former Harbourside Grill premises is now occupied by a new seafood restaurant, Vigo at Customhouse, which is now taking bookings.
The owner told the Otago Daily Times last month the decision to buy the premises came about after he went to Harbourside Grill for dinner one Friday night and found it ‘‘completely empty’’.
Vigo at Customhouse has no connection to Gurbani Cooks or The Bog.
Ministry of Business, Innovation and Employment insolvency and trustee service regional manager Kelly Serrant confirmed Gurbani Cooks ceased trading after selling Harbourside Grill in December 2025.
The liquidator had reviewed the sale and investigated any other potential assets, and the administration was nearing completion, she said.
