https://www.taxtmi.com/caselaws?id=789375 Restoration of a struck-off company name under the Companies Act, 2013 was considered in light of the company's balance sheets and other material showing assets and continued business activity. The Registrar's objection rested on alleged non-compliance and absence of statutory filings, but the impugned order was held to have misread the record and to have relied on a vague finding that the company was not operational. The appellate tribunal treated restoration as a remedial process that should favour revival where documents support continuation of the company's existence and operations. The refusal to restore the name was set aside and the matter was remitted for fresh consideration in accordance with law. en-us Mon, 06 Apr 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789375 Restoration of a struck-off company name under the Companies Act, 2013 was considered in light of the company's balance sheets and other material showing assets and continued business activity. The Registrar's objection rested on alleged non-compliance and absence of statutory filings, but the impugned order was held to have misread the record and to have relied on a vague finding that the company was not operational. The appellate tribunal treated restoration as a remedial process that should favour revival where documents support continuation of the company's existence and operations. The refusal to restore the name was set aside and the matter was remitted for fresh consideration in accordance with law. Case-Laws Companies Law Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789375