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    <title>2022 (11) TMI 649 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL, PRINCIPAL BENCH , NEW DELHI</title>
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    <description>The appeal under Section 421 of the Companies Act, 2013, seeking restoration of a Company on the Register of Registrar of Companies West Bengal was dismissed. The court upheld the NCLT&#039;s decision, emphasizing the lack of evidence that the Company was carrying on business or in operation at the time of striking off, as required by Section 252(3) of the Companies Act, 2013. Despite acknowledging the leniency often applied in restoration cases, the court affirmed the finality of the Supreme Court&#039;s ruling, highlighting the importance of statutory compliance in such matters.</description>
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      <description>The appeal under Section 421 of the Companies Act, 2013, seeking restoration of a Company on the Register of Registrar of Companies West Bengal was dismissed. The court upheld the NCLT&#039;s decision, emphasizing the lack of evidence that the Company was carrying on business or in operation at the time of striking off, as required by Section 252(3) of the Companies Act, 2013. Despite acknowledging the leniency often applied in restoration cases, the court affirmed the finality of the Supreme Court&#039;s ruling, highlighting the importance of statutory compliance in such matters.</description>
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