https://www.taxtmi.com/caselaws?id=403132 Restoration of a company's name under Section 252(3) of the Companies Act, 2013 requires credible material showing that the company was carrying on business or was otherwise entitled to revival on just cause. On the facts, the record did not show business activity, statutory filings were missing, and the asserted grounds such as pending disputes, assets, and proposed revival were unsupported by cogent documents. The appellate tribunal also noted that, where a split verdict arose on the factual question and no specific point of law was referred, the matter depended on the restoration facts. The refusal to restore the company's name was therefore upheld and the appeal failed on merits. en-us Tue, 19 Jan 2021 00:00:00 +0530 Wed, 20 Jan 2021 13:53:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403132 Restoration of a company's name under Section 252(3) of the Companies Act, 2013 requires credible material showing that the company was carrying on business or was otherwise entitled to revival on just cause. On the facts, the record did not show business activity, statutory filings were missing, and the asserted grounds such as pending disputes, assets, and proposed revival were unsupported by cogent documents. The appellate tribunal also noted that, where a split verdict arose on the factual question and no specific point of law was referred, the matter depended on the restoration facts. The refusal to restore the company's name was therefore upheld and the appeal failed on merits. Case-Laws Companies Law Tue, 19 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403132