https://www.taxtmi.com/caselaws?id=401963 DIN deactivation or cancellation may be made only on grounds expressly authorised by the governing rules, and disqualification under Section 164(2) of the Companies Act, 2013 does not by itself justify refusal of reactivation for compliance purposes. The Tribunal noted that a DIN is required to act as a director, but possession of a DIN does not automatically confer eligibility for appointment in every circumstance. On the facts stated, the Registrar could not refuse reactivation where the request was made only to enable filing of defaulted annual returns and financial statements, and no contrary response was filed. The DINs were directed to be reactivated for compliance. en-us Fri, 11 Dec 2020 00:00:00 +0530 Mon, 21 Dec 2020 11:11:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401963 DIN deactivation or cancellation may be made only on grounds expressly authorised by the governing rules, and disqualification under Section 164(2) of the Companies Act, 2013 does not by itself justify refusal of reactivation for compliance purposes. The Tribunal noted that a DIN is required to act as a director, but possession of a DIN does not automatically confer eligibility for appointment in every circumstance. On the facts stated, the Registrar could not refuse reactivation where the request was made only to enable filing of defaulted annual returns and financial statements, and no contrary response was filed. The DINs were directed to be reactivated for compliance. Case-Laws Companies Law Fri, 11 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401963