Restoration of struck-off company: genuine business efforts and continuing steps can justify reinstatement despite prior non-filing.

A company seeking restoration to the register under the Companies Act, 2013 may succeed where it shows genuine and continuing steps to carry on business, such as efforts to obtain a mining licence and contemporaneous dealings with authorities. Those materials were relevant to whether the company had ceased operations or was fit to be struck off, and the refusal to restore was found unsustainable on the record. The order declining restoration was set aside and restoration directed, subject to costs. The stated principle is that bona fide business efforts can justify restoration despite prior non-filing of returns.

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Issues: Whether the company was entitled to restoration of its name in the register of companies under the Companies Act, 2013.

Analysis: The company showed material steps towards commencing and carrying on its mining business, including pursuit of a mining licence and contemporaneous dealings with the concerned authorities. Those efforts were relevant to the question whether the company had ceased to carry on business or had otherwise become a fit case for strike off. The Tribunal's dismissal of the restoration petition was therefore not sustainable on the material before it.

Conclusion: The issue is answered in favour of the appellant. The order refusing restoration was set aside and the company was directed to be restored to the register, subject to payment of costs.

Ratio Decidendi: Where a company demonstrates genuine steps and continuing efforts to carry on its business, restoration under the strike-off provisions may be warranted notwithstanding prior non-filing of returns.

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