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    <title>2021 (5) TMI 347 - NATIONAL COMPANY LAW TRIBUNAL , AHMEDABAD BENCH</title>
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    <description>The appeal seeking restoration of a company&#039;s name in the ROC register was partially allowed by the Hon&#039;ble Supreme Court. The company, facing financial constraints and resource scarcity, sought restoration under the Company Fresh Start Scheme. Despite exceeding the time limit for filing the appeal, the Court extended the limitation period due to the Covid-19 situation. The appellant was directed to comply with specified conditions, including filing overdue returns, publishing restoration notices, paying government fees, clearing tax dues, and ensuring regulatory compliance for the company&#039;s successful restoration in the ROC register.</description>
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      <link>https://www.taxtmi.com/caselaws?id=407468</link>
      <description>The appeal seeking restoration of a company&#039;s name in the ROC register was partially allowed by the Hon&#039;ble Supreme Court. The company, facing financial constraints and resource scarcity, sought restoration under the Company Fresh Start Scheme. Despite exceeding the time limit for filing the appeal, the Court extended the limitation period due to the Covid-19 situation. The appellant was directed to comply with specified conditions, including filing overdue returns, publishing restoration notices, paying government fees, clearing tax dues, and ensuring regulatory compliance for the company&#039;s successful restoration in the ROC register.</description>
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