Taxvio — GST, Income Tax & Compliance Services India
⚖️ NCLT Litigation Support

Revival & Restoration
of Struck-Off Company
Complete Guide

Has your company or LLP been struck off by the ROC for non-filing of returns, and you need to reactivate it to resume business, recover assets, or complete pending transactions? Restore it through an NCLT restoration application under Section 252 of the Companies Act, 2013. Taxvio handles the complete restoration process — strike-off order review, NCLT restoration application, pending return clearance, and restoration order follow-up — through to your company's status being reactivated on the MCA portal.

✅ NCLT Petition Drafting✅ 3-20 Year Restoration Window✅ Pending Return Clearance✅ CA & CS + Legal Support

Quick Facts

  • ⏳Appeal window: 3 years (up to 20 in some cases)
  • ⚖️Filed as Company Petition with NCLT
  • 📋Pending filings must be cleared
  • ⏰Typical timeline: 3-6 months
  • 📝Order filed with ROC via Form INC-28
  • 💼Starting fee: ₹14,999
⚖️

80+

Companies Restored

⏰

3-6 Months

Typical Timeline

⏳

3 Years

Standard Appeal Window

💼

₹14,999

Starting Fee

✔ NCLT Petition Drafting
✔ Pending Return Clearance
✔ Restoration Order Follow-Up
✔ CA, CS & Legal Team
Understanding Company Restoration

What Is Revival / Restoration of a Struck-Off Company?

When a company fails to file its financial statements or annual returns for two or more consecutive financial years, or is found to be not carrying on any business, the Registrar of Companies (ROC) can strike its name off the register under Section 248 of the Companies Act, 2013, effectively dissolving the company. The company's bank accounts get frozen, its name shows as 'Strike Off' on the MCA portal, and it cannot legally transact business.

Revival / Restoration is the legal remedy available under Section 252 of the Companies Act, 2013 to reverse this — by filing an appeal (Company Petition) before the National Company Law Tribunal (NCLT) demonstrating that the strike-off was unjust, erroneous, or that the company was, in fact, carrying on business or in operation at the relevant time. If satisfied, the NCLT orders the Registrar to restore the company's name to the register, as if it had never been struck off.

⚖️ Key Features of the Restoration Process

  • NCLT Jurisdiction

    Restoration applications are filed as a Company Petition before the NCLT bench having jurisdiction over the location of the company's registered office — not with the ROC directly.

  • Who Can Apply

    The company itself, any member, creditor, or workman aggrieved by the strike-off, or the Registrar (suo motu, in cases of erroneous strike-off), can file the restoration application.

  • Evidence of Business Operations

    The petition must be supported by evidence (bank statements, invoices, contracts, GST filings, etc.) showing the company was carrying on business or genuinely in operation — a bare request without proof rarely succeeds.

  • Mandatory Pending Filings

    The NCLT typically directs the company to file ALL pending financial statements and annual returns for the period it remained struck off, as a condition of restoration.

  • Retrospective Effect

    Once restored, the company is deemed to have continued in existence as if its name had never been struck off — subject to any conditions imposed by the NCLT order.

  • Filing with ROC (Form INC-28)

    The certified NCLT restoration order must be filed with the ROC in Form INC-28 to actually reactivate the company's status on the MCA portal — the order alone does not automatically update MCA records.

✅ Common Reasons Companies Get Struck Off

  • • Failure to file financial statements (AOC-4) or annual returns (MGT-7) for 2 or more consecutive financial years
  • • Company failed to commence business within 1 year of incorporation
  • • Company is not carrying on any business or operation, as found on physical verification by the ROC
  • • Subscribers to the memorandum did not pay the subscription money and no declaration was filed within 180 days of incorporation
  • • Company voluntarily applied for strike-off (Form STK-2) but circumstances have since changed

⚖️ Restoration Routes — Comparison

RouteWho Can ApplyTime Limit
Section 252(1) AppealCompany, member, creditor, or workman aggrievedWithin 3 years of strike-off order
Section 252(3) RestorationCompany, member, or creditor, if the company was carrying on businessWithin 20 years of Gazette notification
Registrar-Initiated RestorationRegistrar, where strike-off was erroneousWithin 3 years of strike-off order

💰 Why Restore Instead of Starting Fresh?

  • ✓ Preserve Business History & Contracts

    Restoration retains the company's original CIN, PAN, past track record, and existing contracts/agreements — a fresh incorporation cannot replicate this history.

  • ✓ Recover Frozen Bank Balances & Assets

    Struck-off companies often have frozen bank accounts and immovable/movable assets that can only be accessed once the entity is legally revived.

  • ✓ Complete Pending Transactions

    Ongoing litigation, receivables, tenders, or property transactions in the company's name can only proceed once it is restored to active status.

  • ✓ Avoid Loss of GST/Licence History

    Registrations and licences tied to the company's PAN can potentially be reactivated once the company itself is restored, avoiding a fresh application process.

  • ✓ Protect Director & Shareholder Interests

    Restoration protects the equity and rights of shareholders and the interests of creditors who depend on the company remaining a going concern.

⚠️ Challenges & Considerations

  • →NCLT Timelines Vary: Hearing dates and disposal times depend on the specific bench's workload — the process can take longer than routine ROC filings.
  • →Evidence Burden: Without clear proof of business operations (bank statements, invoices, GST filings), the NCLT may decline to order restoration.
  • →Pending Filings & Fees: Restoration usually comes with an obligation to file years of pending returns along with additional government fees, which can be substantial.
  • →Director Disqualification Is Separate: Restoring the company does not automatically reactivate directors' DINs disqualified under Section 164(2) — this may need separate handling.
  • →Costs of Litigation: NCLT filings involve tribunal fees, legal representation, and professional certification costs, higher than a standard ROC compliance filing.
  • →Risk of Re-Strike-Off: If pending compliances are not cleared promptly after restoration, the company risks being struck off again in a future ROC drive.

🎯 When to Pursue Restoration?

Restoration is worth pursuing if you want to:

  • ✓Reactivate a genuinely operating business that was struck off due to a missed filing
  • ✓Access frozen bank accounts, immovable property, or other assets held in the company's name
  • ✓Complete an ongoing contract, tender, litigation, or property transaction
  • ✓Correct an erroneous strike-off carried out despite the company being active
  • ✓Preserve a valuable brand name, CIN, PAN, or contractual history tied to the entity

Not Recommended if: The company was genuinely dormant with no assets, contracts, or ongoing need for the entity — in such cases, incorporating a fresh company is usually faster and more cost-effective than pursuing an NCLT restoration.

Step-by-Step Guide

Company Restoration Process via NCLT

Complete restoration process — from strike-off order review to reactivated MCA status:

1

Strike-Off Order Review & Eligibility Check

2-3 days

Obtain and review the ROC's strike-off notice/order (Form STK-7) published against the company, confirm the date of strike-off, and verify the applicable limitation period (3 years under Section 252(1), or up to 20 years under Section 252(3) if the company was in operation). This determines whether restoration is viable and which route to pursue.

2

Gathering Evidence of Business Operations

5-10 days

Compile documentary evidence demonstrating the company was carrying on business or genuinely in operation at the time of strike-off — bank statements, sales invoices, purchase orders, GST returns, employee records, lease/rent agreements, litigation records, or property documents. Strong evidence significantly improves the chances of a favourable NCLT order.

3

Board Resolution Authorizing the Petition

2-3 days

Where surviving directors are available, a Board resolution is passed authorizing the filing of the restoration petition and appointing an authorized signatory/representative. Where the application is filed by a member, creditor, or workman instead, their consent and supporting affidavit are prepared.

4

Drafting of the Restoration Petition & Supporting Affidavit

5-7 days

The Company Petition under Section 252 is drafted, setting out the grounds for restoration, the evidence of business operations, and the relief sought (restoration of the company's name to the register). It is accompanied by a supporting affidavit, Memorandum of Appearance/Vakalatnama for NCLT representation, and all supporting documents as annexures.

5

Filing of the Petition with NCLT

2-3 days to file

The petition is filed with the NCLT bench having territorial jurisdiction over the company's registered office, along with the prescribed Tribunal fee. A filing number/diary number is generated and the matter is listed for the first hearing as per the bench's cause list.

6

Service of Notice to ROC & Regional Director

As per NCLT procedure

Notice of the petition is served on the Registrar of Companies and the Regional Director (Ministry of Corporate Affairs), who are the respondents in such proceedings. They may file a reply or objection, particularly if there are outstanding compliance concerns or if the strike-off was based on adverse findings.

7

NCLT Hearing(s)

6-16 weeks (bench-dependent)

The matter is heard by the NCLT bench, where the petitioner's counsel presents the case and evidence, and the ROC/Regional Director's response (if any) is considered. Depending on the bench's workload and complexity, this may involve one or more hearings before an order is passed.

8

NCLT Restoration Order

Order pronounced at conclusion of hearings

If satisfied, the NCLT passes an order directing the Registrar to restore the company's name to the register. The order typically imposes conditions such as filing all pending financial statements and annual returns within a specified period, payment of costs, and publication of the order.

9

Filing of Restoration Order with ROC (Form INC-28)

Within 30 days of the order (statutory)

A certified copy of the NCLT order is filed with the jurisdictional ROC in Form INC-28 (Notice of Order of the Court or Tribunal) within the time specified in the order (commonly 30 days). This is the step that actually triggers the ROC to change the company's MCA status back to 'Active'.

10

Clearance of Pending Financial Statements & Annual Returns

As directed by NCLT (commonly 30-60 days)

All pending AOC-4 (financial statements) and MGT-7/MGT-7A (annual returns) filings for the years the company remained struck off are prepared and filed with the ROC, along with applicable additional government fees, in accordance with the timeline directed by the NCLT order.

11

MCA Status Reactivation

Reflects post ROC processing

Once Form INC-28 is processed and pending filings are on record, the company's status on the MCA portal is updated from 'Strike Off' to 'Active'. The company can now be verified as a validly existing entity for banking, contractual, and regulatory purposes.

12

Reactivation of Bank Accounts, GST & Other Registrations

Within 15-30 days of MCA reactivation

With the company restored, coordinate with the bank to unfreeze and reactivate the current account, and approach GST and other regulatory authorities to reactivate or reapply for lapsed registrations as applicable. Director DIN status should also be reviewed separately if any director was marked disqualified under Section 164(2).

✅Total Timeline

3-6 months on average from petition filing to a reactivated MCA status, though this can vary significantly based on the NCLT bench's hearing schedule and case backlog. Breakdown: documentation & evidence gathering (1-3 weeks) + petition drafting & filing (1-2 weeks) + NCLT hearings (6-16 weeks) + Form INC-28 filing & pending return clearance (4-8 weeks post-order).

Documentation Checklist

Documents Required for Company Restoration

Core Company Records

  • ✓Certified copy of the ROC strike-off order/notice (Form STK-7)
  • ✓Certificate of Incorporation
  • ✓Memorandum & Articles of Association
  • ✓PAN and TAN of the company
  • ✓Last filed financial statements & annual returns (if any)
  • ✓List of directors and shareholders with PAN & Aadhaar

Evidence of Business Operations

  • ✓Bank statements showing transactions around the strike-off period
  • ✓Sales invoices, purchase orders, or client contracts
  • ✓GST returns filed (if registered)
  • ✓Employee payroll records or statutory registrations (PF/ESI), if applicable
  • ✓Lease/rent agreement or property documents for business premises
  • ✓Any pending litigation, receivables, or asset records

Pending Statutory Filings

  • ✓Financial statements (AOC-4) for all pending years
  • ✓Annual returns (MGT-7/MGT-7A) for all pending years
  • ✓Statutory audit reports for pending years, where applicable
  • ✓Books of accounts / working papers to prepare pending filings

NCLT Filing Documents

  • ✓Board resolution authorizing the restoration petition
  • ✓Supporting affidavit in favour of the petition
  • ✓Memorandum of Appearance / Vakalatnama
  • ✓Consent/NOC (if filed by a member, creditor, or workman other than the company)
  • ✓Proof of service of notice on ROC and Regional Director

📝 Additional Information Required

  • •Date and reason mentioned in the ROC strike-off order
  • •Reason restoration is being sought (asset recovery, ongoing contract, litigation, etc.)
  • •Identity of the applicant (company, member, creditor, or workman)
  • •Number of pending financial years requiring statement/return clearance
  • •Status of any directors flagged as disqualified under Section 164(2)
  • •Registered office address for determining the appropriate NCLT bench
Critical Errors to Avoid

Common Mistakes in Company Restoration

NCLT restoration proceedings are unforgiving of procedural gaps — avoid these critical errors:

⏳

Missing the Limitation Period

⚠️ Problem

Delaying the restoration application beyond the applicable time limit — typically 3 years from the strike-off order under Section 252(1). Once the limitation period lapses, restoration becomes significantly harder, and in many cases the only remaining route (Section 252(3), if the company was in operation) requires stronger evidence and is subject to a much longer but stricter scrutiny.

✅ Solution

Check the exact date of the ROC's strike-off order as soon as you discover the company has been struck off, and file the restoration petition well within the 3-year window. Taxvio verifies the limitation period as the very first step of any engagement.

📄

Filing Without Adequate Evidence of Operations

⚠️ Problem

Submitting a restoration petition with only a general claim that the company 'was doing business,' without supporting bank statements, invoices, or other documentary proof. NCLT benches routinely dismiss or delay petitions lacking concrete evidence, since the burden of proof rests on the petitioner.

✅ Solution

Compile bank statements, invoices, GST filings, lease agreements, and any other available records BEFORE filing, and annex them comprehensively to the petition. Taxvio helps identify and organize the strongest available evidence for the specific facts of your case.

📋

Ignoring Pending Compliance Obligations

⚠️ Problem

Assuming that once the NCLT passes a restoration order, the matter is closed. In reality, the order almost always comes with conditions — particularly the requirement to file all pending financial statements and annual returns within a stipulated period. Missing this can risk the company being struck off again.

✅ Solution

Plan and budget for the pending years of financial statements and annual returns as part of the restoration exercise from the outset, and file them promptly once the order is received. Taxvio's Complete package bundles this clearance into the engagement.

📝

Delaying Form INC-28 Filing with ROC

⚠️ Problem

Obtaining a favourable NCLT order but delaying the filing of Form INC-28 with the ROC. The order itself does not automatically update the company's status on the MCA portal — until INC-28 is filed and processed, the company continues to show as struck off in official records.

✅ Solution

File Form INC-28 with the jurisdictional ROC immediately after receiving the certified copy of the NCLT order, well within the statutory 30-day window. Taxvio tracks this deadline as part of the restoration order follow-up.

🚫

Overlooking Director Disqualification

⚠️ Problem

Assuming that restoring the company also clears directors marked as disqualified under Section 164(2) for the company's failure to file returns. These are separate legal issues — a restored company can still have directors who remain disqualified and unable to be appointed to other companies until the disqualification period lapses or separate relief is obtained.

✅ Solution

Assess director DIN status separately as part of the restoration exercise, and plan for the applicable disqualification period or explore available relief options. Taxvio flags this issue upfront so there are no surprises after restoration.

⚖️

Proceeding Without Professional NCLT Representation

⚠️ Problem

Attempting to file or argue the restoration petition without experienced professional support. Drafting errors, incomplete annexures, or missed procedural steps (such as proper service of notice on the ROC and Regional Director) commonly lead to adjournments, additional hearings, or outright dismissal.

✅ Solution

Engage professionals experienced in NCLT restoration matters to draft the petition, compile evidence, and represent the case at hearings. Taxvio coordinates the complete process with qualified CA, CS, and legal support.

Our Packages

Company Restoration Packages

Comprehensive restoration and compliance packages for struck-off companies:

Basic

₹14,999

Professional fee (NCLT tribunal fees extra)

Included Services

  • ✓Strike-off order review & eligibility check
  • ✓Evidence documentation guidance
  • ✓Board resolution & affidavit drafting
  • ✓NCLT restoration petition drafting & filing
  • ✓Notice service coordination with ROC/Regional Director
  • ✓Hearing date tracking & status updates
  • ✓Email & phone support

Not Included

  • ✗NCLT tribunal & professional appearance fees billed separately
  • ✗Pending annual return/financial statement filing not included
  • ✗Form INC-28 filing offered as add-on
  • ✗Bank/GST reactivation support not included

Ideal For

Companies with strong existing evidence needing only petition drafting & filing

Get Started →
Most Popular

Standard

₹29,999

Professional fee (NCLT tribunal fees extra)

Included Services

  • ✓Everything in Basic
  • ✓NCLT hearing representation coordination
  • ✓Form INC-28 filing after restoration order
  • ✓Pending financial statements & annual returns for up to 2 years
  • ✓Restoration order follow-up with ROC
  • ✓Priority support (WhatsApp + email)

Not Included

  • ✗Additional pending years billed as add-on
  • ✗Bank/GST reactivation offered as add-on

Ideal For

Most companies struck off for 1-2 years of non-filing seeking full restoration support

Get Started →

Complete

₹49,999

Professional fee (NCLT tribunal fees extra)

Included Services

  • ✓Everything in Standard
  • ✓Pending financial statements & annual returns for up to 4 years
  • ✓Bank account reactivation coordination
  • ✓GST and other registration reactivation support
  • ✓Director DIN status review
  • ✓First year annual compliance (MGT-7, AOC-4) after restoration included
  • ✓Dedicated CA + CS + legal team with end-to-end follow-up

Ideal For

Companies struck off for multiple years wanting full handholding from petition to reactivated operations

Get Started →

💼 Add-On Services (Optional)

Additional Pending Year Filing

₹4,999/year

AOC-4 & MGT-7 for each extra pending financial year

Form INC-28 Filing

₹3,999

Filing the NCLT order with ROC to reactivate status

Bank Account Reactivation Support

₹4,999

Coordination with bank to unfreeze current account

GST Reactivation / Fresh Registration

₹2,999

Reactivate or reapply for GST under the company

Director DIN Status Consultation

₹4,999

Review of disqualification status & available relief options

Annual Compliance Package

₹34,999/year

MGT-7, AOC-4, statutory audit, ITR, Board & AGM support

Client Success Stories

What Our Clients Say

★★★★★

"Our company got struck off after we missed two years of filings during a rough patch. We had an ongoing property transaction stuck because of it. Taxvio gathered our bank statements and lease documents, filed the NCLT petition, and got a restoration order in about 4 months. The transaction is now back on track."

Sanjay Rathi, Director

Fortune Realtors Private Limited

Meerut, UP

★★★★★

"We discovered our company had been struck off only when our bank account got frozen. Taxvio moved quickly — reviewed the strike-off order, confirmed we were well within the 3-year window, and handled the entire NCLT process along with all our pending AOC-4 and MGT-7 filings. Professional and responsive throughout."

Pooja Agarwal, Founder

Zenith Apparel Private Limited

Noida, UP

★★★★★

"Taxvio's Complete package was worth it — they handled the NCLT petition, four years of pending filings, and even coordinated our bank account reactivation after the restoration order came through. They also flagged our director disqualification issue upfront so we knew exactly what to expect."

Harish Nagpal, Managing Director

Ridgeview Constructions Private Limited

Ghaziabad, UP

Service Locations

Company Restoration Services Across India

Taxvio is based in Khatauli, Muzaffarnagar, UP and coordinates NCLT restoration matters for struck-off companies and LLPs across Meerut, Noida, Delhi NCR, Mumbai, Pune, Ahmedabad, Surat, and all cities in India, working with the appropriate NCLT bench for each company's registered office jurisdiction.

📍 Khatauli
📍 Muzaffarnagar
📍 Meerut
📍 Noida
📍 Delhi NCR
📍 Mumbai
📍 Pune
📍 Ahmedabad
📍 Surat
📍 Ghaziabad
📍 Gurgaon
📍 Lucknow
FAQs

Frequently Asked Questions — Company Restoration

Who can file an application for restoration of a struck-off company?+
Under Section 252 of the Companies Act, 2013, an application for restoration can be filed by: (1) the company itself (through surviving directors or an authorized representative), (2) any member of the company, (3) any creditor, (4) any workman of the company, if aggrieved by the strike-off, or (5) the Registrar of Companies (ROC) itself, suo motu, where it is satisfied that the name was struck off inadvertently or based on incorrect information. Each category of applicant must demonstrate a genuine interest or grievance connected to the company's dissolution.
What documents best prove the company was carrying on business?+
The strongest evidence typically includes bank account statements showing regular transactions, sales invoices and purchase orders, signed client or vendor contracts, filed GST returns, employee payroll or statutory registration records (PF/ESI), lease or property documents for business premises, and any pending litigation or receivables in the company's name. The more contemporaneous and verifiable this evidence is to the period around the strike-off date, the stronger the restoration petition.
Does restoring the company also reactivate directors' disqualified DIN?+
NOT automatically. Company restoration under Section 252 and director disqualification under Section 164(2) — which applies when a company fails to file financial statements or annual returns for 3 consecutive financial years — are governed by separate legal provisions. An NCLT order restoring the company does not, by itself, clear a disqualification already recorded against a director's DIN. Affected directors generally need to wait out the disqualification period or pursue separate relief where available, so this should be planned for alongside the restoration process.
What happens to pending annual filings after the company is restored?+
The NCLT restoration order typically directs the company to file all pending financial statements (Form AOC-4) and annual returns (Form MGT-7/MGT-7A) for every financial year it remained struck off, along with applicable additional government fees, within a period specified by the Tribunal — commonly 30 to 60 days. The company must also file the restoration order itself with the ROC in Form INC-28 to have its MCA status updated. Failing to clear these pending filings promptly risks the company being struck off again in a future compliance drive.
Can a struck-off LLP also be restored?+
YES. An LLP struck off by the Registrar under the LLP Act, 2008 can similarly apply for restoration before the NCLT, following a broadly analogous process — demonstrating the LLP was carrying on business or that the strike-off was erroneous, and obtaining a Tribunal order directing the Registrar to restore its name. The specific provisions, forms, and timelines differ slightly from company restoration under the Companies Act, 2013, so Taxvio evaluates LLP matters on a case-by-case basis.
How long does the entire NCLT restoration process take?+
On average, the process takes 3-6 months from filing the petition to receiving a reactivated MCA status, though this varies significantly depending on the specific NCLT bench's hearing schedule, case backlog, and whether the ROC raises objections. Straightforward cases with strong evidence and no ROC objections can conclude faster; contested matters or benches with heavy case pendency can take longer. Taxvio provides regular status updates throughout the process.
What is the cost of restoring a struck-off company?+
Costs include the NCLT tribunal filing fee, professional fees for petition drafting and representation, and — separately — the government fees for filing pending financial statements and annual returns for each year the company remained struck off (these carry escalating additional fees the longer the delay). Taxvio's packages start at ₹14,999 for professional services, with tribunal fees and pending-year filing costs quoted separately based on the specific facts of each case.

Reactivate Your Struck-Off Entity

Restore Your Company — Resume Business Operations

Get strike-off order review, NCLT restoration petition drafting & filing, pending return clearance, and restoration order follow-up handled end-to-end. Don't let the limitation period expire — start today. Starting ₹14,999 with expert CA, CS & legal support.