Discretionary restoration costs require reasoned justification and cannot be imposed for facilitating statutory tax assessment proceedings.

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....Rule 87A(4)(c) of the NCLT Rules gives the Tribunal discretion to award costs occasioned by restoration proceedings; it does not require costs in every matter. Because costs have penal consequences, their necessity and amount require a reasoned assessment of the relevant facts and actual expenditure. The notes state that the orders relied only on the Registrar of Companies' request without determining or justifying expenditure. Where the Income Tax Department sought restoration to complete pending statutory assessment proceedings, the Registrar's facilitation costs could not be imposed on it. The cost directions were quashed and amounts already remitted were to be refunded, while restoration of the companies remained unaffected.....