Company restoration under Section 252(3) confirmed where records showed continuing business and going-concern status.

A company struck off for non-filing of statutory returns was restored to the register under Section 252(3) of the Companies Act, 2013 because the material showed continuing business activity, assets, and incorporation records consistent with an operating concern. The omission was treated as a filing default rather than cessation of business, and the statutory test for restoration was satisfied on the facts. Restoration was therefore directed, with consequential steps to revive the company's status and facilitate compliance.

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Issues: Whether the name of the company, which had been struck off from the register of companies for non-filing of statutory returns, should be restored under Section 252(3) of the Companies Act, 2013.

Analysis: The company produced incorporation records, financial statements, and material showing business activity and assets, and the record indicated that the omission was a default in filing annual returns and financial statements rather than cessation of business. The statutory standard under Section 252(3) permits restoration where the company was carrying on business or it is otherwise just that the name be restored. On the facts placed before it, the company was found to be in existence and operating as a going concern, and restoration was therefore warranted, along with consequential directions to revive the company's status and enable compliance.

Conclusion: The application for restoration was allowed and the company's name was directed to be restored to the register of companies.

Ratio Decidendi: A company whose name has been struck off may be restored under Section 252(3) of the Companies Act, 2013 where the material shows that it was carrying on business or operating as a going concern and restoration is otherwise just.

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