Struck-off company restoration under company law allowed where records showed continuing business activity and inadvertent filing defaults.

A struck-off company sought restoration of its name in the register under section 252(1) of the Companies Act, 2013. Audited accounts and income-tax return acknowledgements were relied on to show continuing business activity, assets, liabilities and operations, supporting the contention that the company had not become defunct. The omission to file financial statements and annual returns was treated as inadvertent on the record. On those facts, the statutory basis for restoration was satisfied and restoration was found to be in the interest of justice, with the company's name directed to be restored in the register of companies.

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Issues: Whether the company's name, struck off from the register, deserved restoration under section 252(1) of the Companies Act, 2013.

Analysis: The company produced audited accounts and income-tax return acknowledgements to show continuing business activity, assets, liabilities, and operations. The record indicated that the company had not become defunct and that the omission to file financial statements and annual returns was asserted to be inadvertent. On these facts, the statutory basis for restoration was satisfied and restoration was found to be in the interest of justice.

Conclusion: The company's name was directed to be restored in the register of companies.

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