https://www.taxtmi.com/caselaws?id=431503 The court directed the reactivation of Director Identification Numbers (DIN) and Digital Signature Certificates (DSC) for petitioners disqualified under the Companies Act, 2013, for non-filing of balance sheets and returns. The judgment differentiated between directors disqualified before and after May 7, 2018, allowing pre-May 2018 disqualifications to continue in active companies. Post-May 2018 disqualifications faced different implications under the law, with a scheme introduced during the COVID-19 pandemic providing a fresh start for active companies. The court aligned its decision with previous judgments, emphasizing the need to enable compliance with the Companies Act by reactivating the petitioners' DIN/DSC within two weeks. en-us Mon, 12 Dec 2022 00:00:00 +0530 Thu, 15 Dec 2022 09:30:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431503 The court directed the reactivation of Director Identification Numbers (DIN) and Digital Signature Certificates (DSC) for petitioners disqualified under the Companies Act, 2013, for non-filing of balance sheets and returns. The judgment differentiated between directors disqualified before and after May 7, 2018, allowing pre-May 2018 disqualifications to continue in active companies. Post-May 2018 disqualifications faced different implications under the law, with a scheme introduced during the COVID-19 pandemic providing a fresh start for active companies. The court aligned its decision with previous judgments, emphasizing the need to enable compliance with the Companies Act by reactivating the petitioners' DIN/DSC within two weeks. Case-Laws Companies Law Mon, 12 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431503