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    <title>2009 (12) TMI 500 - HIGH COURT OF DELHI</title>
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    <description>A company struck off the register may be restored where it demonstrates that it remains a going concern and that revival serves the interests of justice. The Delhi High Court noted supporting records such as audited accounts and tax acknowledgments, and the petition was filed within limitation. It also accepted that restoration could be conditioned on filing outstanding statutory documents, payment of applicable fees, and costs, reflecting the principle that revival under section 560(6) is available to protect the company, its members, and creditors while ensuring compliance with statutory formalities.</description>
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      <link>https://www.taxtmi.com/caselaws?id=113541</link>
      <description>A company struck off the register may be restored where it demonstrates that it remains a going concern and that revival serves the interests of justice. The Delhi High Court noted supporting records such as audited accounts and tax acknowledgments, and the petition was filed within limitation. It also accepted that restoration could be conditioned on filing outstanding statutory documents, payment of applicable fees, and costs, reflecting the principle that revival under section 560(6) is available to protect the company, its members, and creditors while ensuring compliance with statutory formalities.</description>
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