https://www.taxtmi.com/caselaws?id=402924 A company whose name was struck off for non-filing of statutory returns may seek restoration under Section 252(3) of the Companies Act, 2013 where the application is maintainable and restoration is considered just and equitable. Here, the non-compliance was stated to be inadvertent, no investigation or complaint was pending, and the Registrar did not oppose restoration. Referring to the strike-off power under Section 248 and the restoration framework, the Tribunal adopted a lenient approach in the interest of justice and ease of doing business. Restoration was ordered subject to filing the pending statutory documents and payment of costs. en-us Mon, 10 Aug 2020 00:00:00 +0530 Fri, 15 Jan 2021 11:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402924 A company whose name was struck off for non-filing of statutory returns may seek restoration under Section 252(3) of the Companies Act, 2013 where the application is maintainable and restoration is considered just and equitable. Here, the non-compliance was stated to be inadvertent, no investigation or complaint was pending, and the Registrar did not oppose restoration. Referring to the strike-off power under Section 248 and the restoration framework, the Tribunal adopted a lenient approach in the interest of justice and ease of doing business. Restoration was ordered subject to filing the pending statutory documents and payment of costs. Case-Laws Companies Law Mon, 10 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402924