https://www.taxtmi.com/caselaws?id=418114 Section 252(3) of the Companies Act, 2013 permits restoration of a struck-off company where the Tribunal is satisfied that it was carrying on business or that restoration is otherwise just and equitable. The record noted default in statutory filings, but also later filing of annual returns and financial statements, supporting revival. Restoration may be coupled with directions for filing outstanding documents, payment of fees and costs, and other compliance measures so the company is placed substantially in the position it would have occupied had it not been struck off. en-us Thu, 06 Jan 2022 00:00:00 +0530 Wed, 09 Feb 2022 05:43:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418114 Section 252(3) of the Companies Act, 2013 permits restoration of a struck-off company where the Tribunal is satisfied that it was carrying on business or that restoration is otherwise just and equitable. The record noted default in statutory filings, but also later filing of annual returns and financial statements, supporting revival. Restoration may be coupled with directions for filing outstanding documents, payment of fees and costs, and other compliance measures so the company is placed substantially in the position it would have occupied had it not been struck off. Case-Laws Companies Law Thu, 06 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418114