Restoration of struck-off company name may be ordered when just and equitable, subject to compliance with filings and costs.

A struck-off company's name may be restored to the register where the Tribunal is satisfied that restoration is just and equitable under Section 252(3) of the Companies Act, 2013. The Tribunal considered the company's non-filing of statutory returns, the strike-off process, limitation, and the explanation that the defaults were not intentional, together with the statutory requirements for notice, publication, and restoration. On the material placed, revival was found appropriate, subject to compliance with pending statutory filings and payment of costs, and the appeal was partly allowed.

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Issues: Whether the struck-off company's name should be restored in the register of companies under Section 252(3) of the Companies Act, 2013.

Analysis: The company was struck off after the Registrar formed the view that it was not carrying on business or operation and had failed to file statutory returns. The Tribunal examined the maintainability of the appeal, limitation, the record of non-filing, and the explanation that the defaults were not intentional. It also noted the statutory framework governing strike off, notice, publication, and restoration, including the requirement that the Tribunal be satisfied that restoration is just and equitable. On the material placed, the Tribunal found it appropriate to revive the company, while directing compliance with pending statutory filings and payment of costs.

Conclusion: The company's name was directed to be restored to the register, subject to compliance with the specified conditions, and the appeal was partly allowed.

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