NCLT Kolkata orders restoration of Nishthaa Minerals Pvt Ltd, struck off in 2013 for non-filing of statutory returns.
RoC West Bengal reported company was struck off under Companies Act 1956 section 560(5) for non-operation since 2010-11.
Petitioner claimed non-filing was due to inadvertence and financial constraints, not permanent discontinuation of business.
Restoration conditional on payment of ₹1.2L cost and filing all pending statutory documents within 45 days.