TL;DR: Restoration via NCLT Section 252(3) at a Glance
📌 TL;DR - Restore Struck-Off Company Services at a Glance
A company struck off under Section 248 can be restored by the NCLT under Section 252(3) within 20 years of the strike-off Gazette notice. Petition in Form NCLT-9 under Rule 87A of NCLT (Amendment) Rules 2017; after order, file Form INC-28 with RoC within 30 days. Section 250 vests assets in Central Government - restoration recovers them. Patron NCLT service from Rs 75,000.
Section 252 provides three procedural routes. Section 252(1) lets any aggrieved person appeal the strike-off order within 3 years (rare). Section 252(2) is the Registrar's own application proviso. Section 252(3) - the most commonly used route - allows the company, any member, creditor, or workman to apply within 20 years of the Gazette notice if the company was carrying on business at strike-off OR if restoration is just. The 20-year window is far longer than most founders realise.
Below is the quick-reference summary covering governing provisions (Sections 248, 250, 252(1), 252(2), 252(3) + Rule 87A of NCLT Amendment Rules 2017), the 252(1) vs 252(3) window comparison, Patron's tiered fixed-fee pricing, post-order compliance (Form INC-28 + backlog AOC-4/MGT-7 + DIR-10 DIN reactivation), and CCFS-2026 amnesty leverage for backlog cleanup post-restoration.
| Parameter | Detail |
|---|---|
| Governing Provisions | Companies Act 2013: Section 248 (strike-off grounds), Section 250 (asset vesting in Central Government), Section 252(1) (3-year aggrieved-person appeal), Section 252(2) (Registrar's own application), Section 252(3) (20-year window for company/member/creditor/workman). NCLT (Amendment) Rules 2017: Rule 87A (procedure + Form NCLT-9 prescription, notified 5 July 2017). |
| Application Window | 20 years from Gazette notice under Section 252(3) (most common); 3 years from RoC order under Section 252(1) (limited to aggrieved-person appeals). |
| Who Can Apply (Sec 252(3)) | Company, any member, any creditor, or any workman aggrieved by strike-off. NOT limited to directors. |
| Application Form | Form NCLT-9 with demand draft of Rs 1,000 in favour of Pay and Accounts Officer, MCA. Filed at NCLT bench having jurisdiction over registered office. 14-day service on RoC before hearing. |
| Statutory Grounds | (a) Company was carrying on business or in operation at the time its name was struck off; OR (b) it is otherwise just that the name of the company be restored to the Register. |
| Asset Position (Section 250) | On strike-off, all assets vest in Central Government - bank balances frozen, FDs locked, immovable property and IP blocked. Restoration is the ONLY legal route to recover them. |
| Post-Order Filing | Form INC-28 on MCA21 V3 within 30 days of NCLT order. RoC publishes restoration in Official Gazette; status changes from Struck Off to Active. |
| NCLT Conditional Penalty | Typically conditional on payment of fine (commonly Rs 20,000 per defaulted financial year) plus filing of pending AOC-4 / MGT-7 inside tribunal-directed window. Restoration becomes effective only on condition compliance. |
| DIN Reactivation | Form DIR-10 under Rule 14 of Companies (Appointment and Qualification of Directors) Rules 2014. Filed after backlog cleared, for directors disqualified under Section 164(2). |
| Patron Fee Tiers | Simple Rs 75,000 (recent strike-off, clean evidence) | Standard Rs 1,00,000 (5-10 years old) | Complex Rs 1,50,000 (10+ years old, multi-year backlog, asset recovery, DIN reactivation for multiple directors). NCLT and ROC fees at actuals. |
| CCFS-2026 Backlog Leverage | AVAILABLE for post-restoration backlog AOC-4 / MGT-7 cleanup. 90% additional-fee waiver. Window 15 April to 15 July 2026 (General Circular 01/2026 dated 24 February 2026). |
What Is NCLT Company Restoration?
NCLT company restoration is the judicial process by which a company struck off the Register of Companies under Section 248 of the Companies Act 2013 is reinstated to active status by an order of the National Company Law Tribunal under Section 252. The company resumes its legal existence as if it had never been struck off, and assets that vested in the Central Government under Section 250 return to the company.
Section 252 provides three procedural routes:
- Section 252(1) - lets any aggrieved person appeal the strike-off order itself within 3 years from the RoC order. Grounds focus on the strike-off being unjustified (e.g., RoC error, missed notice).
- Section 252(2) - the proviso allowing the Registrar to apply to NCLT for restoration where strike-off was based on incorrect or inadvertent information.
- Section 252(3) - the most commonly used route - allows the company, any member, creditor, or workman to apply within 20 years of the Section 248(5) Gazette notice if the company was carrying on business at strike-off OR if restoration is just.
⚠ The 20-year window is widely misunderstood. Many founders are told the 3-year limit applies and assume they are out of time. The 3-year limit under Section 252(1) applies ONLY to appeals against the RoC strike-off order itself, by any person aggrieved. Most founder restoration engagements proceed under Section 252(3) where the company, any member, creditor, or workman has up to 20 years to apply on merits.
Key Terms for Restore Struck-Off Company:
Section 252(1) - 3-Year Aggrieved-Person Appeal: Appeal by any aggrieved person against the RoC strike-off order itself within 3 years of the order. Grounds focus on the strike-off being unjustified (RoC error, missed notice, incorrect address on file).
Section 252(2) - Registrar's Own Application: Proviso allowing the Registrar to apply to NCLT for restoration where strike-off was based on incorrect or inadvertent information.
Section 252(3) - 20-Year Application on Merits: Application by company, any member, any creditor, or any workman within 20 years of the Section 248(5) Gazette notice. Statutory grounds: (a) company was carrying on business or in operation at the time of strike-off; OR (b) it is otherwise just that the name be restored. This is the most common route for founder restoration engagements.
Form NCLT-9: Petition format prescribed under Rule 87A of NCLT (Amendment) Rules 2017 (notified 5 July 2017) for Section 252 applications. Filed at the NCLT bench having jurisdiction over the registered office. Demand draft of Rs 1,000 to Pay and Accounts Officer (PAO), MCA. Service on RoC at least 14 days before first hearing.
Rule 87A of NCLT (Amendment) Rules 2017: Inserted via notification dated 5 July 2017 - "Appeal or Application under Section 252(1) and 252(3) of the Act". Prescribes procedure, Form NCLT-9, and service requirements for restoration petitions.
Section 248 - Grounds for Strike-Off: Failure to file financials or annual returns for 2+ years (Section 248(1)(c)), non-commencement of business within 1 year of incorporation (Section 248(1)(c)), INC-20A default. Notice via Section 248(5) Official Gazette publication.
Section 250 - Asset Vesting on Strike-Off: On strike-off, all assets of the company vest in the Central Government - bank balances are frozen, fixed deposits are locked, immovable property and intellectual property rights are blocked. Liabilities continue but assets are unreachable. Restoration is the ONLY legal route to recover these assets.
Form INC-28 (Post-Order): Filed on MCA21 V3 within 30 days of NCLT restoration order. Certified copy of the NCLT order attached. RoC then publishes the restoration in the Official Gazette and updates the company status from Struck Off to Active.
Form DIR-10 - DIN Reactivation: Filed under Rule 14 of Companies (Appointment and Qualification of Directors) Rules 2014 for directors whose DINs were deactivated under Section 164(2) following strike-off. Filed after the company is restored and all pending AOC-4 / MGT-7 are cleared.
NCLT Conditional Orders: Tribunal orders are typically conditional. Common conditions: payment of fine (commonly Rs 20,000 per defaulted financial year), filing of pending returns inside specified window, undertaking to maintain ongoing compliance. Restoration becomes effective only on condition compliance.
Section 164(2) Director Disqualification: Directors of a company in 3 consecutive years of AOC-4 / MGT-7 default disqualified for 5 years across ALL company directorships. Lifted post-restoration via DIR-10 filing.
CCFS-2026 (General Circular 01/2026): Companies Compliance Facilitation Scheme 2026 dated 24 February 2026. 90% additional-fee waiver on Pvt Ltd backlog. Window 15 April to 15 July 2026. Available for post-restoration AOC-4 / MGT-7 backlog cleanup. LLP Form 11 NOT covered.
Section 252(1) vs Section 252(3): Which Window Applies?
The single most common founder confusion is which sub-section governs their restoration. Most engagements proceed under Section 252(3) since the 20-year window comfortably covers post-discovery situations.
Decision Matrix - 252(1) vs 252(3)
| Criterion | Section 252(1) | Section 252(3) |
|---|---|---|
| Window | 3 years from RoC strike-off order | 20 years from Gazette notice under Sec 248(5) |
| Who can apply | Any person aggrieved by the RoC order | Company, any member, any creditor, or any workman |
| Primary ground | Strike-off was unjustified - RoC had no grounds under Sec 248 | Company was carrying on business at strike-off OR restoration is just |
| Evidence focus | Errors or irregularities in the RoC strike-off process | Proof of business activity at strike-off date - GST, ITR, bank, contracts |
| Typical use case | Strike-off based on incorrect address; missed RoC notice | Founder discovers strike-off years later; needs asset recovery |
| NCLT relief | Set aside RoC order; restore name | Restore name; impose conditional penalty |
| Form used | Form NCLT-9 | Form NCLT-9 |
| Frequency in Patron practice | Less than 10% of engagements | More than 90% of engagements |
Who Needs NCLT Restoration?
- Companies struck off for non-filing of AOC-4 and MGT-7 (the most common ground under Section 248(1)(c)) where founders want to resume operations
- Founders who discover company assets frozen - bank balances, immovable property, fixed deposits - vested with Central Government under Section 250 and needing recovery
- Companies in ongoing litigation or arbitration at the time of strike-off needing legal personality restored to participate
- Promoters seeking to lift Section 164(2) director disqualification after restoring the underlying defaulting company
- Buyers in M&A or distressed-asset deals where the target turns out to be a struck-off entity holding the asset of interest
- Group CFOs reorganising holding-subsidiary structures where a struck-off subsidiary needs revival to be merged or wound up properly
⚠ Window check. Calculate from the date the Section 248(5) strike-off notice was published in the Official Gazette - NOT from the RoC strike-off order date. Section 252(3) gives 20 years from Gazette publication. The 3-year window under Section 252(1) runs from the RoC order - shorter and harder to qualify.
What Patron Delivers - End-to-End NCLT Restoration
| Service | What We Do |
|---|---|
| 1. Feasibility Opinion (48 hours) | Section 252(3) eligibility check against the 20-year window calculated from Section 248(5) Gazette notice. Review of strike-off grounds under Section 248. Audit of available evidence of business activity at strike-off date. Written opinion on restoration probability and recommended sub-section route (252(1) vs 252(3)). Fixed-fee quote. |
| 2. Petition Drafting (14-21 days) | Form NCLT-9 petition prepared under Rule 87A of NCLT (Amendment) Rules 2017 with statement of facts narrating company history, strike-off circumstances, and grounds for restoration. Affidavit and verification. Prayer for restoration plus consequential reliefs (asset recovery under Section 250, DIN reactivation under Rule 14). |
| 3. Evidence Pack Assembly | Audited financials for the defaulted period, ITR acknowledgements, GST returns (GSTR-1 / GSTR-3B from GST portal records which persist 7+ years), bank statements, vendor invoices, employee PF and ESI records - any documentation showing business operations at strike-off date. Patron reconstructs evidence where books are thin. |
| 4. NCLT Filing and Hearing Representation | E-filing on NCLT portal with Rs 1,000 demand draft to Pay and Accounts Officer (PAO), MCA. Service on RoC and Regional Director not less than 14 days before hearing. Oral hearing representation by partner-CA or empanelled advocate. Response to RoC and Regional Director objections. |
| 5. NCLT Conditional Order Negotiation | Tribunal orders are typically conditional - common conditions: fine commonly Rs 20,000 per defaulted financial year, filing of pending returns inside specified window. Patron negotiates structured payment terms where the lump sum is unaffordable. Conditions must be complied with for restoration to become effective. |
| 6. Post-Order Compliance (Within 30 Days) | Certified copy of NCLT order delivered to RoC within 30 days. Form INC-28 filed on MCA21 V3. Coordination with RoC for status change from Struck Off to Active. RoC publishes restoration in Official Gazette - Patron tracks publication. |
| 7. Backlog Cleanup (1-3 Months Post-Restoration) | All pending AOC-4 and MGT-7 returns filed with NCLT-mandated penalty (typically Rs 20,000 per defaulted year). CCFS-2026 amnesty leveraged for additional-fee waiver where restoration completes before 15 July 2026 window closure (90% waiver on Rs 100/day late fees). |
| 8. DIR-10 DIN Reactivation | For directors disqualified under Section 164(2), Form DIR-10 filed under Rule 14 of Companies (Appointment and Qualification of Directors) Rules 2014 once backlog AOC-4 / MGT-7 are cleared. Reactivates DIN across the director's entire company portfolio. |
Patron NCLT Restoration Process: 7-Phase Protocol
Patron runs every NCLT restoration through a 7-phase protocol aligned to standard tribunal practice. Petition drafting in Days 1-21, NCLT filing by Day 35, first hearing typically 6-10 weeks from filing, NCLT order in 3-9 months, post-order Form INC-28 within 30 days, backlog cleanup + DIR-10 in 1-3 months. End-to-end cycle 4-12 months depending on bench backlog and complexity.
Feasibility + Window Check (Days 1-7)
Confirm strike-off date from Section 248(5) Gazette notice (NOT from RoC order date). Calculate Section 252(3) 20-year window from Gazette publication. Audit available evidence of business activity at strike-off date. Issue written feasibility opinion with sub-section route recommendation (252(1) vs 252(3)) and fixed-fee tier quote.
Petition Drafting + Evidence Pack (Days 8-28)
Form NCLT-9 petition drafted under Rule 87A of NCLT (Amendment) Rules 2017 with statement of facts, grounds for restoration under Section 252(3), prayer for restoration plus consequential reliefs (Section 250 asset recovery, Section 164(2) DIN reactivation). Evidence pack assembled - audited financials, ITR acknowledgements, GST returns, bank statements, vendor invoices, employee PF/ESI records.
NCLT Filing + Service (Days 28-35)
E-file petition on NCLT portal at the bench having jurisdiction over registered office. Rs 1,000 demand draft to Pay and Accounts Officer (PAO), MCA enclosed. Serve copies on RoC and Regional Director NOT LESS than 14 days before first hearing date. First hearing date typically 6-10 weeks from filing.
Hearings + RoC Representation (Months 2-7)
First hearing typically 6-10 weeks from filing. RoC and Regional Director responses filed; objections addressed by partner-CA or empanelled advocate. Hearings continue until NCLT is satisfied on (a) carrying on business at strike-off OR (b) just and equitable restoration. 2-3 hearings typical for standard cases; complex cases may require 4-6.
NCLT Order + Conditional Penalty (Months 6-9)
Tribunal passes restoration order typically conditional on: payment of fine (commonly Rs 20,000 per defaulted financial year) AND filing of pending AOC-4 / MGT-7 returns inside tribunal-directed window (usually 30-60 days from order). Restoration becomes effective only on condition compliance. Non-compliance can lead to re-strike-off under Section 248.
Form INC-28 Filing (Within 30 Days of Order)
Certified copy of NCLT order delivered to RoC within 30 days. Form INC-28 filed on MCA21 V3 with NCLT order attached. RoC publishes restoration in Official Gazette; status changes from 'Struck Off' to 'Active'. Patron tracks Gazette publication. Section 250 asset vesting reverses - bank balances unfreeze, FDs unlock, immovable property and IP rights restored.
Backlog Cleanup + DIR-10 (Months 8-12)
All pending AOC-4 and MGT-7 / MGT-7A filed with NCLT-mandated conditional penalty. CCFS-2026 amnesty leveraged where restoration completes inside 15 April-15 July 2026 window (90% additional-fee waiver). Form DIR-10 filed under Rule 14 of Companies (Appointment and Qualification of Directors) Rules 2014 for directors disqualified under Section 164(2) - reactivates DIN across portfolio.
Documents Required for NCLT Restoration Petition
NCLT restoration is a judicial process requiring documentary evidence of business activity at strike-off date plus standard corporate records. Patron prepares a consolidated checklist on Day 1 of engagement.
Corporate Records
- Master data of the company from MCA portal showing current strike-off status
- Certificate of Incorporation (COI), Memorandum of Association (MOA), Articles of Association (AOA)
- Board resolution authorising the petition and appointing the signatory (where possible)
- Power of Attorney on Rs 50 stamp paper authorising the signatory
Evidence of Business Activity at Strike-Off Date
- Audited financial statements for every defaulted financial year (proof of operations)
- Latest filed Income Tax Returns and acknowledgements covering strike-off period
- GST registration certificate and GSTR-1 / GSTR-3B filings for strike-off period (GST portal records persist 7+ years)
- Bank account statements showing transactions at and around strike-off date
- Vendor invoices and statutory contracts
- Employee PF and ESI returns - strong evidence of operations
- Any other documentation showing business operations at strike-off date
NCLT Filing Documents
- Affidavit by the authorised representative verifying the petition contents
- Vakalatnama or memorandum of appearance for the advocate / CS appearing
- Demand draft of Rs 1,000 in favour of Pay and Accounts Officer, Ministry of Corporate Affairs
- Copies of petition for service on RoC and Regional Director (delivered 14 days before hearing)
Note: Evidence of business at strike-off date is the central element. Patron reconstructs evidence from bank statements, GST portal records, vendor confirmations, and employee PF/ESI records where books are thin. NCLT has consistently accepted reconstructed evidence where the underlying business activity is established.
Common NCLT Restoration Challenges - and How Patron Solves Them
| Challenge | Impact | How Patron Accounting Solves It |
|---|---|---|
| 1. Founders believe 3-year window applies | Founders are told the 3-year limit under Section 252(1) is the only route and assume they are out of time. They abandon restoration even when assets worth crores are frozen under Section 250. | Patron clarifies the Section 252(3) 20-year window applies to company / member / creditor / workman applications. Almost every founder restoration proceeds under 252(3), not 252(1). Calculate from Section 248(5) Gazette notice date. |
| 2. Evidence of business at strike-off date is thin | Books were not maintained for years. Original vendor invoices lost. Bank statements purged. Founders fear NCLT will reject for want of evidence. | Patron reconstructs evidence from bank statements (RBI norms - 7-10 year retention), GST portal records (persist 7+ years), vendor confirmations, employee PF/ESI records. NCLT has consistently accepted reconstructed evidence where underlying business activity is established. |
| 3. NCLT conditional penalty unaffordable upfront | Tribunal orders typically conditional on payment of fine (commonly Rs 20,000 per defaulted financial year). For multi-year defaults, lump sum can be Rs 1-2 lakh which the company cannot pay upfront. | Patron negotiates structured payment terms with NCLT through representation. The order can permit phased payment. Restoration is contingent on payment, so structure matters more than absolute amount. |
| 4. Directors disqualified under Section 164(2) cannot sign | Directors disqualified under Section 164(2) face 5-year disqualification with DIN deactivation - cannot sign the petition or DIN-based documents. Founders assume restoration is impossible. | Patron drafts the petition through the company secretary or an authorised representative under Section 252(3) (which permits member/creditor application). Once NCLT order restores the company AND pending returns are filed, the disqualified directors file Form DIR-10 under Rule 14 for DIN reactivation. |
| 5. Asset recovery from Central Government takes time | Section 250 vests assets in Central Government on strike-off. Even after restoration, recovering frozen FDs and bank balances requires bank-side processing - typically 30-60 days post Form INC-28 filing. | Patron tracks Gazette publication of restoration, coordinates with banks holding frozen assets, drafts formal asset-release requests citing the restored status. FD release typically within 30 days of INC-28; immovable property and IP within 60-90 days. |
NCLT Restoration Pricing - Three Engagement Tiers
| Fee Component | Amount |
|---|---|
| Three Engagement Tiers (Fixed Fee per Tier) | |
| Simple Restoration - Recent strike-off (within 5 years); clean evidence of business; single director-shareholder; one hearing expected; standard NCLT-9 petition under Section 252(3). | Rs 75,000 (Exl GST, NCLT + ROC fees, NCLT penalty) |
| Standard Restoration - Strike-off 5 to 10 years old; moderate backlog; 2-3 hearings expected; coordination with RoC and Regional Director objections; Section 252(3) application with detailed evidence pack reconstruction. | Rs 1,00,000 (Exl GST, NCLT + ROC fees, NCLT penalty) |
| Complex Restoration - Strike-off 10+ years old; multi-year backlog; contested hearings; Section 250 asset-vesting recovery from Central Government; Section 164(2) DIN reactivation for multiple directors via DIR-10; cross-jurisdictional coordination if applicable. | Rs 1,50,000 (Exl GST, NCLT + ROC fees, NCLT penalty) |
| NCLT and Government Fees (Billed at Actuals) | |
| Rs 1,000 demand draft to Pay and Accounts Officer, MCA | Rs 1,000 |
| NCLT-mandated conditional penalty (typically Rs 20,000 per defaulted financial year - exact figure in tribunal order) | Variable (Rs 20k typical per defaulted year) |
| ROC restoration fees and stamp duties | At actuals |
| Backlog AOC-4 / MGT-7 ROC late fees (Rs 100/day per form under Section 403) | At actuals (CCFS-2026 90% waiver may apply) |
| Empanelled advocate fees (if engaged separately) | At actuals |
| What's Included Across All Tiers | |
| Written feasibility opinion within 48 hours of CIN handover | Included |
| Form NCLT-9 petition drafting under Rule 87A of NCLT (Amendment) Rules 2017 | Included |
| Evidence pack reconstruction (bank, GST, ITR, vendor, employee records) | Included |
| NCLT e-filing + 14-day service on RoC and Regional Director | Included |
| Partner-CA or empanelled advocate hearing representation | Included |
| Post-order Form INC-28 filing on MCA21 V3 within 30 days | Included |
| Backlog AOC-4 / MGT-7 filing post-restoration (excludes late fees) | Included |
| DIR-10 DIN reactivation for disqualified directors under Section 164(2) | Included (Complex tier covers multiple directors) |
| CCFS-2026 Backlog Amnesty Leverage (15 April-15 July 2026) | 90% additional-fee waiver on Pvt Ltd backlog AOC-4 / MGT-7 catch-up | General Circular 01/2026 dated 24 February 2026 |
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.
Get a free Restore Struck-Off Company consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.
End-to-End NCLT Restoration Timeline (4-12 Months)
| Stage | Estimated Timeline |
|---|---|
| Feasibility opinion turnaround | 48 hours from CIN handover and document review |
| Petition drafting + evidence pack assembly | 14 to 21 working days |
| NCLT e-filing to first hearing date | 6 to 10 weeks (varies by bench backlog) |
| Hearings to final NCLT order | 2 to 6 months depending on RoC objections and tribunal calendar (2-3 hearings typical) |
| Post-order Form INC-28 filing | Within 30 days of NCLT order (tribunal direction) |
| RoC Gazette publication of restoration | 7-14 days after INC-28 filing |
| Bank FD release post-restoration | 30 days typical from INC-28 filing |
| Immovable property and IP restoration | 60-90 days from INC-28 filing |
| Backlog AOC-4 / MGT-7 catch-up | 30 to 60 days post restoration |
| DIN reactivation via DIR-10 (Rule 14) | 7 to 15 working days after backlog clearance |
| End-to-end cycle | 4 to 12 months depending on complexity and bench backlog |
| CCFS-2026 amnesty window (post-restoration backlog leverage) | 15 April to 15 July 2026 - 90% additional-fee waiver | General Circular 01/2026 dated 24 February 2026 |
⚠ The 20-year Section 252(3) window is generous, but two factors create urgency. First, every year that passes makes evidence of business at strike-off date harder to reconstruct - bank statements are purged, GST records age out, vendors disappear. Second, NCLT bench backlogs add 2-6 months to every petition; starting earlier means restoration completes earlier. Third, the CCFS-2026 window for backlog cleanup post-restoration closes on 15 July 2026 - companies restored before then can clear pending AOC-4 / MGT-7 at 90% additional-fee waiver; after 15 July 2026 the full Rs 100/day late fee resumes.
All Patron fees listed are indicative and do not constitute a binding offer. Final amounts depend on tier (Simple Rs 75k / Standard Rs 1,00,000 / Complex Rs 1,50,000), strike-off age, evidence reconstruction effort, contested hearings, Section 250 asset-recovery scope, Section 164(2) DIN reactivation across multiple directors, and any cross-jurisdictional coordination. NCLT government fees, conditional penalties, ROC restoration fees, and backlog late fees billed at actuals.
Why Patron NCLT Restoration Expertise Matters
Asset Recovery Under Section 250
Restoration is the ONLY legal route to recover company assets that vested in the Central Government under Section 250 on strike-off - bank balances, fixed deposits, immovable property, IP rights. Without restoration, those assets remain frozen indefinitely. A correctly prepared Section 252(3) petition can recover assets even from a strike-off that happened more than a decade ago. Patron has recovered FDs worth Rs 28+ lakh in recent engagements within 30 days of Form INC-28 filing.
20-Year Window Mastery (Section 252(3))
The Section 252(3) 20-year window is widely misunderstood - founders assume the 3-year limit under Section 252(1) applies and abandon restoration prematurely. Patron correctly identifies the applicable sub-section, calculates window from the Section 248(5) Gazette notice (not RoC order), and runs almost every engagement under Section 252(3). 90% of Patron NCLT restoration engagements proceed under Section 252(3).
15+ Years NCLT Practice
Patron is led by CAs and CSs with 15+ years of NCLT practice including asset-recovery restorations, director-disqualification linkage cases, and contested RoC objections. Every petition is partner-reviewed; hearings are attended by a CA, CS, or empanelled advocate; and post-order compliance is delivered inside the tribunal's direction window.
Section 164(2) DIN Reactivation Path
Disqualified directors under Section 164(2) cannot sign DIN-based documents - including the restoration petition itself. Patron drafts the petition through the company secretary or authorised representative (Section 252(3) permits member/creditor application). Once NCLT restores the company and backlog AOC-4 / MGT-7 are cleared, Form DIR-10 under Rule 14 reactivates DIN across the director's entire portfolio.
NCLT Conditional Order Negotiation
Tribunal orders are typically conditional on payment of fine (commonly Rs 20,000 per defaulted year) plus backlog return filing inside specified window. For multi-year defaults the lump sum can be substantial. Patron negotiates structured payment terms through tribunal representation. Non-compliance with conditions can lead to re-strike-off under Section 248 - structure matters more than absolute amount.
CCFS-2026 Backlog Amnesty Leverage
CCFS-2026 (General Circular 01/2026 dated 24 February 2026) provides 90% additional-fee waiver on Pvt Ltd backlog through 15 July 2026 window. For restored companies, this dramatically reduces post-restoration AOC-4 / MGT-7 catch-up cost. Patron sequences restoration timeline to leverage this amnesty where applicable - the difference can be Rs 50,000-Rs 2,00,000 in saved late fees per defaulted year.
Trusted by Founders Across India
10,000+ Businesses | 4.9 Google Rating | 50,000+ Documents Filed | 15+ Years NCLT Practice
NCLT Restoration Outcome Proof - FY 2025-26 Recent Engagements
- FD release Rs 28+ lakh: Pune-based Pvt Ltd struck off in 2019, discovered in 2024 when bank refused FD renewal. Patron filed Section 252(3) petition; NCLT order in 8 months; FD released within 30 days of INC-28 filing.
- M&A subsidiary revival: Mumbai-based Group CFO needed struck-off subsidiary revived for buyer asset transfer. Patron handled NCLT petition, RoC representation, post-order compliance inside 6 months - within SPA timeline.
- Multi-director DIN reactivation: Delhi-based Pvt Ltd with 4 directors disqualified under Section 164(2). Patron drafted petition via CS, restored company, cleared backlog AOC-4 / MGT-7, filed DIR-10 for all 4 directors.
- 15-year-old strike-off restoration: Bangalore IP-holding company struck off in 2011, IP rights worth Rs 1 crore frozen. Patron filed under Section 252(3) (well within 20-year window); restoration completed in 9 months; IP transferred to operating entity.
Pan-India NCLT Bench Coverage
With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves NCLT benches across India through partner-CA, partner-CS, and empanelled advocate representation. NCLT bench coverage includes Mumbai, Pune (Maharashtra jurisdiction), Delhi (NCT, Haryana, Punjab, Himachal), Kolkata, Chennai, Bangalore, Hyderabad, Ahmedabad, and other benches via empanelled advocate network. Trusted by Hyundai, Asian Paints, Bridgestone, and 500+ growing companies including group-affiliate restoration work.
Restoration vs Strike-Off vs Dormant - Status Comparison
| Status | Legal Position | Patron Service Path |
|---|---|---|
| Active and compliant | Company on ROC register; filings up to date | Annual compliance retainer; no restoration needed. |
| Active with backlog (2-5 years) | On register but late; risk of strike-off and director disqualification under Section 164(2) | Backlog cleanup under CCFS-2026 before strike-off triggers. |
| Struck off under Section 248 within last 3 years | Removed from register; assets vested in Central Government under Section 250 | NCLT Section 252(1) appeal (if RoC error) OR Section 252(3) application on merits. |
| Struck off 3 to 20 years ago | Removed from register; founders often believe they cannot revive | NCLT Section 252(3) application - 20-year window applies. This page. |
| Struck off more than 20 years ago | Beyond Section 252 window; restoration not available | Restoration not possible; assets remain with CG; consider winding up of any successor entity. |
| Dormant under Section 455 (with MCA approval) | On register but inactive with MCA-approved dormant status | Convert back to active under Section 455(5); not a restoration case. |
| Voluntary STK-2 strike-off (Pvt Ltd) | Founder-initiated closure via Form STK-2 at C-PACE | Voluntary Company Closure service (parallel exit path, NOT restoration). |
Related Patron Services
NCLT restoration connects to several Patron service lines before and after the tribunal order:
- Voluntary Company Closure - the parallel STK-2 strike-off service for companies that want to formally wind down rather than restore.
- LLP Strike-Off Form 24 - the LLP equivalent of strike-off. Note: restoration of struck-off LLPs follows a different track under the LLP Act.
- Private Limited Company Compliance - annual retainer post-restoration to prevent recurrence and meet NCLT-directed filing schedule.
- Pvt Ltd Annual Compliance Bundle - the Rs 35-50k annual cycle bundle for restored companies returning to active status.
- Backlog Filings Cleanup - 2-5 year ROC backlog clearance under CCFS-2026 for restored companies that need pending AOC-4 and MGT-7.
- Director KYC and DIN Reactivation - DIR-10 filing for directors whose DINs were deactivated under Section 164(2).
- ROC Notice Response - if RoC files objections to the restoration petition or issues post-restoration notices.
Legal Framework: Acts, Sections, Rules, and Notifications
Governing Legislation
- Companies Act, 2013 - master statute. Section 248 (grounds for ROC strike-off), Section 248(1)(c) (non-filing of financials/annual returns for 2+ years OR non-commencement within 1 year), Section 248(5) (Official Gazette notice of strike-off), Section 250 (vesting of assets in Central Government on strike-off), Section 252 (restoration by NCLT), Section 252(1) (3-year aggrieved-person appeal), Section 252(2) (Registrar's own restoration application), Section 252(3) (20-year application by company / member / creditor / workman), Section 164(2) (5-year director disqualification on 3 consecutive defaults).
- National Company Law Tribunal Rules, 2016 - master procedural framework for NCLT proceedings.
- NCLT (Amendment) Rules, 2017 - notified 5 July 2017. Inserted Rule 87A "Appeal or Application under Section 252(1) and 252(3) of the Act" prescribing Form NCLT-9, Rs 1,000 demand draft to PAO MCA, 14-day service on RoC and affected parties before hearing.
- Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016 - procedural framework for Section 248 strike-off (referenced for understanding strike-off grounds).
- Companies (Appointment and Qualification of Directors) Rules, 2014 - Rule 14 prescribes Form DIR-10 for DIN reactivation post backlog clearance for directors disqualified under Section 164(2).
- Companies (Incorporation) Rules, 2014 - Form INC-28 prescribed for post-NCLT-order filing on MCA21 V3 within 30 days of order.
- General Circular 01/2026 dated 24 February 2026 (CCFS-2026) - Companies Compliance Facilitation Scheme 2026. Window 15 April to 15 July 2026. 90% additional-fee waiver on Pvt Ltd backlog AOC-4 / MGT-7 catch-up post-restoration.
Key Sections at a Glance
- Section 248 - grounds for ROC strike-off (non-filing 2+ years, non-commencement within 1 year, INC-20A default)
- Section 248(5) - Official Gazette notice of strike-off (anchor date for Section 252(3) 20-year window)
- Section 250 - assets of struck-off company vest in Central Government; liabilities continue
- Section 252(1) - 3-year appeal by aggrieved person against RoC strike-off order
- Section 252(2) - Registrar's own restoration application (incorrect/inadvertent information)
- Section 252(3) - 20-year application by company / member / creditor / workman on merits
- Section 164(2) - 5-year director disqualification on 3 consecutive AOC-4 / MGT-7 defaults; lifted via DIR-10 post-restoration
NCLT Practice on Conditional Orders
Tribunal restoration orders are typically conditional. Common conditions:
- Payment of fine (commonly Rs 20,000 per defaulted financial year - exact figure in tribunal order)
- Filing of pending AOC-4 / MGT-7 inside tribunal-directed window (usually 30-60 days from order)
- Undertaking to maintain ongoing compliance going forward
- Payment of NCLT and ROC fees
Non-compliance with conditions can lead to re-strike-off under Section 248. Restoration becomes effective only on condition compliance.
Post-Order Obligations Within 30 Days
- Certified copy of NCLT order delivered to RoC
- Form INC-28 filed on MCA21 V3
- RoC publishes restoration in Official Gazette
- Company status changes from "Struck Off" to "Active"
- Section 250 asset vesting reverses - assets return to company
Refer to the National Company Law Tribunal (NCLT) portal for e-filing of Form NCLT-9 and bench jurisdiction. Refer to the Ministry of Corporate Affairs (MCA) V3 portal for Form INC-28 post-order filing and CCFS-2026 General Circular 01/2026 dated 24 February 2026. Refer to the Companies Act, 2013 on India Code for full statutory text of Sections 248, 250, 252.
Quick Answers
Window under Section 252(3)? 20 years from Gazette notice under Section 248(5). Company, any member, creditor, or workman can apply.
Window under Section 252(1)? 3 years from RoC strike-off order. Aggrieved-person appeals only.
Which sub-section applies to most founders? Section 252(3) - 90% of Patron engagements proceed under this 20-year window.
Application form? Form NCLT-9 under Rule 87A of NCLT (Amendment) Rules 2017 with Rs 1,000 demand draft to Pay and Accounts Officer, MCA.
Bench jurisdiction? NCLT bench having jurisdiction over the registered office. Service on RoC and Regional Director 14 days before first hearing.
Post-order form to ROC? Form INC-28 within 30 days of NCLT order. Status changes from Struck Off to Active.
Asset vesting position? Section 250 vests all assets in Central Government on strike-off - bank balances, FDs, immovable property, IP all frozen. Restoration is the ONLY legal route to recover.
Typical NCLT conditional penalty? Commonly Rs 20,000 per defaulted financial year (exact figure in tribunal order). Plus filing of pending AOC-4 / MGT-7.
DIN reactivation after Section 164(2) disqualification? Form DIR-10 under Rule 14 of Companies (Appointment and Qualification of Directors) Rules 2014 - filed post backlog clearance.
End-to-end timeline? 4 to 12 months. Petition drafting 14-21 days; first hearing 6-10 weeks from filing; final order 2-6 months; post-order compliance 1-3 months.
Patron fee tiers? Simple Rs 75,000 | Standard Rs 1,00,000 | Complex Rs 1,50,000. NCLT and ROC fees at actuals. CCFS-2026 amnesty available for backlog cleanup through 15 July 2026.
Struck-off company kaise revive kare? Companies Act ke Section 252(3) ke under NCLT mein petition file karna padta hai - Form NCLT-9 mein Rule 87A NCLT (Amendment) Rules 2017 ke procedure ke hisab se. 20 saal ka window hai Gazette notice ki date se (NCLT Sec 252(3)) - 3 saal wala window sirf RoC order ke khilaf appeal ke liye hai (Sec 252(1)). Patron 48 ghante mein feasibility opinion deti hai - Simple Rs 75,000, Standard Rs 1 lakh, Complex Rs 1.5 lakh. NCLT order ke baad 30 din ke andar Form INC-28 file karte hain MCA portal pe.
Company restore karne ki procedure? Pehle Section 248(5) Gazette notice ki date check karein - 20 saal window calculate karne ke liye. Phir Form NCLT-9 petition draft hota hai with Statement of Facts aur evidence of business at strike-off date. Rs 1,000 ka demand draft PAO MCA ke naam ka. RoC aur Regional Director ko 14 din pehle copy bhejni padti hai. NCLT 3-9 mahine mein order deta hai - conditional usually Rs 20,000 per defaulted year ke saath. Order ke 30 din ke andar Form INC-28 file karna padta hai. Section 164(2) wale director DIR-10 file karte hain DIN reactivate karne ke liye.
Why NCLT Restoration Should Not Wait
The Section 252(3) 20-year window is generous, but four factors create real urgency:
- Evidence decay: Every year that passes makes evidence of business at strike-off date harder to reconstruct - bank statements are purged (RBI 7-10 year retention), GST records age out (7+ years on portal), vendors disappear, employee records become unreachable.
- NCLT bench backlog: Bench backlogs add 2-6 months to every petition timeline. Starting earlier means restoration completes earlier and the company can resume operations sooner.
- Asset deterioration: Section 250-frozen assets continue to decay - bank FDs stop earning interest from the date Central Government takes vesting, immovable property may face encroachment, IP rights may lapse for non-renewal.
- CCFS-2026 amnesty window closes 15 July 2026: Companies restored before then can clear pending AOC-4 and MGT-7 at 90% additional-fee waiver under General Circular 01/2026 dated 24 February 2026; after 15 July 2026 the full Rs 100/day late fee resumes. The difference can be Rs 50,000-Rs 2,00,000 per defaulted year saved.
Real recovery examples: Patron has restored 15-year-old strike-offs, recovered FDs worth Rs 28+ lakh, revived M&A target subsidiaries within SPA timelines, and reactivated DINs for 4-director disqualification cases - all within the Section 252(3) framework.
Get a Written Feasibility Opinion in 48 Hours - Call +91 945 945 6700 or WhatsApp us. We map your CIN to the correct sub-section (252(1) vs 252(3)), calculate the window from Section 248(5) Gazette notice, audit available evidence, and issue a written restoration opinion within 48 hours.
Conclusion: The Highest-Leverage Corporate Remedy in Indian Company Law
Section 252(3) restoration is the highest-leverage corporate remedy in Indian company law - it can recover assets worth crores frozen under Section 250 vesting in Central Government, lift Section 164(2) director disqualifications across multiple companies, and revive legal personality for litigation, M&A transactions, or simple resumption of business operations. The 20-year window under Section 252(3) is far longer than most founders realise.
Petition filed in Form NCLT-9 under Rule 87A of NCLT (Amendment) Rules 2017 (notified 5 July 2017) at the NCLT bench having jurisdiction over the registered office, with Rs 1,000 demand draft to Pay and Accounts Officer (PAO), MCA. Service on RoC and Regional Director 14 days before hearing. Tribunal orders typically conditional - payment of fine (commonly Rs 20,000 per defaulted financial year) plus filing of pending AOC-4 / MGT-7 inside tribunal-directed window. Post-order Form INC-28 filed on MCA21 V3 within 30 days - status changes from Struck Off to Active. Form DIR-10 under Rule 14 reactivates DINs for directors disqualified under Section 164(2).
Patron Accounting brings 15+ years of NCLT practice including asset-recovery restorations, director-disqualification linkage cases, and contested RoC objections. Every petition is partner-reviewed; hearings are attended by a CA, CS, or empanelled advocate. Tiered fixed-fee pricing: Rs 75,000 Simple (recent strike-off, clean evidence) | Rs 1,00,000 Standard (5-10 years old) | Rs 1,50,000 Complex (asset recovery, multi-director DIN reactivation). CCFS-2026 amnesty (General Circular 01/2026 dated 24 February 2026, window 15 April-15 July 2026) leveraged for post-restoration backlog cleanup at 90% additional-fee waiver. Written feasibility opinion in 48 hours.
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NCLT Restoration Services Across India
Patron Accounting offices in Pune, Mumbai, Delhi, and Gurugram. NCLT restoration services delivered pan-India through partner-CA, partner-CS, and empanelled advocate network covering NCLT benches in Mumbai, Pune, Delhi, Chennai, Kolkata, Bangalore, Hyderabad, Ahmedabad, and other principal benches. 90% of engagements proceed under Section 252(3) 20-year window - covering recent strike-offs, asset-recovery cases, M&A subsidiary revivals, and Section 164(2) DIN reactivation.
Content Created: 12 May 2026 | Last Updated: | Next Review: 12 November 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP
Content reviewed semi-annually. Next scheduled review: 12 November 2026 (after CCFS-2026 amnesty window closure on 15 July 2026 and FY 2026-27 annual compliance cycle). Review triggers include MCA amendment to Section 248 (strike-off grounds), Section 250 (asset vesting framework), Section 252 (NCLT restoration provisions including 252(1) 3-year window, 252(2) Registrar application, and 252(3) 20-year window), NCLT (Amendment) Rules beyond the 2017 amendment (Rule 87A Form NCLT-9 prescription notified 5 July 2017), Companies (Appointment and Qualification of Directors) Rules 2014 Rule 14 (DIR-10 DIN reactivation framework), Section 164(2) director disqualification framework revisions, CCFS-2026 successor amnesty schemes beyond General Circular 01/2026 dated 24 February 2026 (15 April-15 July 2026 window), and any amendment to NCLT bench jurisdiction or e-filing procedures.
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