https://www.taxtmi.com/caselaws?id=399995 A company may seek restoration of its name in the register under Section 252(3) of the Companies Act, 2013 where it shows operational existence and a just and equitable basis for revival. The materials cited included financial statements, income tax return acknowledgments and GST returns, which were treated as evidence that the company was carrying on business. The text also notes that the strike-off process under Section 248 and Rule 7 of the Companies (Removal of Companies from the Register of Companies) Rules, 2016 had been followed by the Registrar, but restoration was still found appropriate subject to compliance with pending statutory filings and prescribed conditions. en-us Fri, 16 Oct 2020 00:00:00 +0530 Sat, 24 Oct 2020 18:32:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399995 A company may seek restoration of its name in the register under Section 252(3) of the Companies Act, 2013 where it shows operational existence and a just and equitable basis for revival. The materials cited included financial statements, income tax return acknowledgments and GST returns, which were treated as evidence that the company was carrying on business. The text also notes that the strike-off process under Section 248 and Rule 7 of the Companies (Removal of Companies from the Register of Companies) Rules, 2016 had been followed by the Registrar, but restoration was still found appropriate subject to compliance with pending statutory filings and prescribed conditions. Case-Laws Companies Law Fri, 16 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399995