https://www.taxtmi.com/caselaws?id=410523 The tribunal dismissed the appeal seeking restoration of the Appellant Company in the register maintained by the Registrar of Companies. The decision was based on the lack of evidence demonstrating the company's business operations, its prolonged inactivity for 21 years, and the interpretation of Section 252(3) of the Companies Act, 2013. The tribunal emphasized the importance of substantiating business activities for restoration and upheld the RoC's striking off action due to the company's failure to comply with statutory requirements and lack of intention to conduct business. en-us Thu, 22 Jul 2021 00:00:00 +0530 Wed, 04 Aug 2021 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410523 The tribunal dismissed the appeal seeking restoration of the Appellant Company in the register maintained by the Registrar of Companies. The decision was based on the lack of evidence demonstrating the company's business operations, its prolonged inactivity for 21 years, and the interpretation of Section 252(3) of the Companies Act, 2013. The tribunal emphasized the importance of substantiating business activities for restoration and upheld the RoC's striking off action due to the company's failure to comply with statutory requirements and lack of intention to conduct business. Case-Laws Companies Law Thu, 22 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410523