https://www.taxtmi.com/caselaws?id=377949 Restoration of a company's name under section 252 of the Companies Act, 2013 requires the applicant to plead and prove that the company was in operation, carrying on business, or otherwise entitled to restoration; the appellant failed to do so and restoration was refused. Reliance on balance-sheets, annual returns, or income-tax returns was insufficient where proper filing and supporting foundation before the Tribunal were absent. The Registrar's non-appearance or lack of objection did not relieve the applicant of the statutory burden to establish a case for restoration. The refusal to restore the company's name to the Register of Companies was therefore upheld. en-us Fri, 08 Feb 2019 00:00:00 +0530 Fri, 05 Apr 2019 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377949 Restoration of a company's name under section 252 of the Companies Act, 2013 requires the applicant to plead and prove that the company was in operation, carrying on business, or otherwise entitled to restoration; the appellant failed to do so and restoration was refused. Reliance on balance-sheets, annual returns, or income-tax returns was insufficient where proper filing and supporting foundation before the Tribunal were absent. The Registrar's non-appearance or lack of objection did not relieve the applicant of the statutory burden to establish a case for restoration. The refusal to restore the company's name to the Register of Companies was therefore upheld. Case-Laws Companies Law Fri, 08 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377949