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2022 (8) TMI 1204 - Tri - Companies LawSeeking restoration of name of the Company namely, M/s. ES Recycle Private Limited on the Register maintained by the Respondent - Section 252 of the Companies Act 2013 - HELD THAT:- On perusal of the Income Tax returns for a period of two (2) years preceding's the date of struck off, shows the Company has been active and carrying on its business activities and also paid a tax to the tune of Rs. 2,97,275/- for the Assessment year 2017-18. Further, the Applicant Company has also filed the GST returns for the Financial year 2017-18 and also the Central Sales Tax filed by the Company for the year 2012 to 2017. A perusal of the above documents show that the Company has been active and carrying on its business activities two (2) years preceding from the date of strike off. Taking into consideration the provisions of Section 252 of the Companies Act, 2013 which vests this Tribunal with a discretion where the Company whose name has been struck off and such Company is able to demonstrate that there is a running business as on the date when the name of the Company was struck off and also keeping in consideration that it is just to do so can restore the name of the Company in the register - Application allowed.
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