NCLT Kochi Bench condones 164-day delay in filing Form INC-28 by Grandtech Builders to restore company status.
Order follows earlier NCLT restoration directive that Registrar of Companies failed to implement despite court order.
Applicant withdrew contempt petition against ROC before filing delayed form to communicate restoration order.
Condonation doesn't absolve company from potential penalties for non-filing of tax returns and financial statements.