https://www.taxtmi.com/caselaws?id=403061 A company struck off for non-filing of statutory returns was restored to the register under Section 252(3) of the Companies Act, 2013 because the material showed continuing business activity, assets, and incorporation records consistent with an operating concern. The omission was treated as a filing default rather than cessation of business, and the statutory test for restoration was satisfied on the facts. Restoration was therefore directed, with consequential steps to revive the company's status and facilitate compliance. en-us Thu, 10 Sep 2020 00:00:00 +0530 Tue, 19 Jan 2021 09:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403061 A company struck off for non-filing of statutory returns was restored to the register under Section 252(3) of the Companies Act, 2013 because the material showed continuing business activity, assets, and incorporation records consistent with an operating concern. The omission was treated as a filing default rather than cessation of business, and the statutory test for restoration was satisfied on the facts. Restoration was therefore directed, with consequential steps to revive the company's status and facilitate compliance. Case-Laws Companies Law Thu, 10 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403061