Restoration of struck-off company name turns on proof of continued existence and business activity under the Companies Act

A struck-off company can be restored to the Register of Companies under Section 252(3) of the Companies Act, 2013 where the record shows that it remained in existence and continued as a going concern. The company supported restoration with financial statements, balance sheets, bank statements and tax-related filings, showing assets, business activity and revenue generation. The respondent's final report also acknowledged the subsequent filings. On that basis, the statutory requirement for revival was satisfied and restoration of the company's name was directed.

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Issues: Whether the struck-off company was entitled to restoration of its name in the Register of Companies under Section 252(3) of the Companies Act, 2013.

Analysis: The company produced financial statements, balance sheets, bank statements and tax-related documents to show that it had assets and carried on business operations. The material on record indicated that the company was in existence and functioning as a going concern, and the respondent's final report acknowledged the subsequent filings and the generation of revenue from operations. On that basis, the statutory requirement for restoration was satisfied.

Conclusion: Restoration of the company's name in the Register of Companies was justified and directed.

Ratio Decidendi: A struck-off company may be restored when the record shows that it remained in existence as a going concern and the statutory materials support revival under the restoration provision.

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