https://www.taxtmi.com/caselaws?id=443310 A company seeking restoration to the register under the Companies Act, 2013 may succeed where it shows genuine and continuing steps to carry on business, such as efforts to obtain a mining licence and contemporaneous dealings with authorities. Those materials were relevant to whether the company had ceased operations or was fit to be struck off, and the refusal to restore was found unsustainable on the record. The order declining restoration was set aside and restoration directed, subject to costs. The stated principle is that bona fide business efforts can justify restoration despite prior non-filing of returns. en-us Thu, 14 Sep 2023 00:00:00 +0530 Wed, 20 Sep 2023 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443310 A company seeking restoration to the register under the Companies Act, 2013 may succeed where it shows genuine and continuing steps to carry on business, such as efforts to obtain a mining licence and contemporaneous dealings with authorities. Those materials were relevant to whether the company had ceased operations or was fit to be struck off, and the refusal to restore was found unsustainable on the record. The order declining restoration was set aside and restoration directed, subject to costs. The stated principle is that bona fide business efforts can justify restoration despite prior non-filing of returns. Case-Laws Companies Law Thu, 14 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443310