https://www.taxtmi.com/caselaws?id=448944 The NCLAT Chennai allowed an appeal by a company struck off from the RoC register for failure to file returns. The company sought restoration to the register and permission to file remaining financial returns without additional fees. The tribunal held that the CODS Scheme 2018 was not applicable as it addresses director disqualification, not company strike-off situations. Considering the company's mental healthcare services business, existing creditors and loans, and hospital setup process, the tribunal applied the Shailendra Bafna precedent and granted restoration. en-us Thu, 18 Jan 2024 00:00:00 +0530 Thu, 01 Feb 2024 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448944 The NCLAT Chennai allowed an appeal by a company struck off from the RoC register for failure to file returns. The company sought restoration to the register and permission to file remaining financial returns without additional fees. The tribunal held that the CODS Scheme 2018 was not applicable as it addresses director disqualification, not company strike-off situations. Considering the company's mental healthcare services business, existing creditors and loans, and hospital setup process, the tribunal applied the Shailendra Bafna precedent and granted restoration. Case-Laws Companies Law Thu, 18 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448944