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Rule 87A of the National Company Law Tribunal Rules, 2016: appeals and applications to restore a struck-off company's name under section 252, service on the Registrar fourteen days before hearing, and what a restoration order directs

An appeal under section 252(1) or an application under section 252(3) is filed in Form NCLT-9, with such modifications as necessary (rule 87A(1)). A copy is served on the...

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Last updated: October 2026Verified against: Government sources

Rule 87A is the procedure for appeals and applications to restore the name of a struck-off company to the register under section 252. It was inserted in 2017. It says the form (Form NCLT-9), who is served and when, and what the Tribunal's restoration order must direct.

Rule 87A(1): appeal or application in Form NCLT-9

"An appeal under sub-section (1) or an application under sub-section (3) of section 252, may be filed before the Tribunal in Form No. NCLT. 9, with such modifications as may be necessary." The two routes are those the Act gives: an appeal under section 252(1) and an application under section 252(3). For the section itself, see our guide to section 252 and, for the striking off that comes before it, our guide to section 248. The Form NCLT-9 layout is in the NCLT-9 guide. The form's printed rule list does not name rule 87A, but rule 87A itself directs the form; see Annexure A. If your company has been struck off, our revival of a struck-off company team can help you with the application.

Rule 87A(2): service on the Registrar

A copy of the appeal or application is served on the Registrar and on such other persons as the Tribunal may direct, not less than fourteen days before the date fixed for hearing of the appeal or application. Count the fourteen days back from the hearing date to know the last day for service.

Rule 87A(3): the hearing and order

Upon hearing the appeal or application, or any adjourned hearing, the Tribunal may pass the appropriate order as it deems fit.

Rule 87A(4): what a restoration order directs

Where the Tribunal makes an order restoring the name of a company in the register of companies, the order shall direct that:

  • (a) the appellant or applicant delivers a certified copy to the Registrar of Companies within thirty days from the date of the order;
  • (b) on that delivery, the Registrar publishes the order in the Official Gazette, in his official name and seal;
  • (c) the appellant or applicant pays to the Registrar his costs of, and occasioned by, the appeal or application, unless the Tribunal directs otherwise; and
  • (d) the company files pending financial statements and annual returns with the Registrar and complies with the requirements of the Act and the rules within such time as the Tribunal may direct.

Note that the thirty days in (a) run from the date of the order, not from receipt of the certified copy.

Rule 87A(5): the Registrar's own application

An application filed by the Registrar of Companies for restoration of the company's name under the second proviso to section 252(1) is in Form NCLT-9, and on hearing it or any adjourned hearing the Tribunal may pass an appropriate order.

Filing the order with the ROC

The Form INC-28 filing of a Tribunal order is covered by rule 161; see the article on rules 159 to 162. For the restoration process in practice, see our guide to restoring a struck-off company through the NCLT and, for the Registrar's striking-off rules, Rules 1 to 3 of the Removal of Names Rules, 2016. The fee is in the Schedule; see the article on rule 112 and the Schedule of Fees.

Rule 87A at a glance

StepRuleWhoPeriod or content
Appeal (s.252(1)) or application (s.252(3))87A(1)Appellant or applicantForm NCLT-9
Service87A(2)Appellant or applicantOn the Registrar and others, not less than fourteen days before hearing
Certified copy to ROC87A(4)(a)Appellant or applicantWithin thirty days from the date of the order
Gazette publication87A(4)(b)ROCOn delivery of the copy
ROC's costs87A(4)(c)Appellant or applicantUnless the Tribunal directs otherwise
Pending filings87A(4)(d)CompanyFinancial statements and annual returns within the time directed
ROC's own application87A(5)ROCForm NCLT-9

An example

Sagar Exports Private Limited was struck off while it still held bank balances. It files an appeal in Form NCLT-9, serves the Registrar and the ROC's office at least fourteen days before the hearing, and the Tribunal restores the name by an order dated 12 June. The order directs that Sagar delivers a certified copy to the ROC within thirty days from 12 June, pays the ROC's costs unless directed otherwise, and files its pending financial statements and annual returns within the time the Tribunal fixes. The ROC then publishes the order in the Official Gazette.

What a practitioner checks

  • Whether the route is an appeal under section 252(1) or an application under section 252(3), and that Form NCLT-9 is adapted for it.
  • That service on the Registrar is not less than fourteen days before the hearing.
  • That the thirty days for the certified copy are counted from the date of the order.
  • That the pending financial statements and annual returns are prepared against the time the Tribunal directs.

Need help restoring a struck-off company?

Restoration involves the Tribunal order, ROC delivery within thirty days and a backlog of filings. For help with the process end to end, speak to our revival of a struck-off company team.

Key takeaways

  • Rule 87A was inserted by G.S.R. 840(E) of 5 July 2017.
  • An appeal under section 252(1) or an application under section 252(3) is in Form NCLT-9 with necessary modifications.
  • The Registrar and others are served not less than fourteen days before the hearing.
  • The restoration order directs delivery of a certified copy to the ROC within thirty days from the order, Gazette publication, ROC costs and pending filings.
  • The ROC's own application under the second proviso to section 252(1) is also in Form NCLT-9.

Read next

Disclaimer: Based on the National Company Law Tribunal Rules, 2016 (G.S.R. 716(E)) as amended up to the National Company Law Tribunal (Amendment) Rules, 2020 (G.S.R. 80(E)), consulted on 3 October 2026. Later amendments, fees, forms, NCLT practice directions and the Companies Act, 2013 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Rule 87A

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Which form is used for restoration under section 252?

Form NCLT-9, with such modifications as may be necessary (rule 87A(1)).

Who must be served and when?

The Registrar and others the Tribunal directs, not less than fourteen days before the hearing (rule 87A(2)).

Good compliance is boring by design; the drama starts only when something has been skipped.

— TaxClue Compliance Desk

Rule 87A: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Short, direct answers to the 6 questions readers ask most on this topic.

Form NCLT-9, with such modifications as may be necessary (rule 87A(1)).

The Registrar and others the Tribunal directs, not less than fourteen days before the hearing (rule 87A(2)).

Deliver a certified copy to the Registrar within thirty days from the date of the order (rule 87A(4)(a)).

The Registrar of Companies, on delivery of the certified copy (rule 87A(4)(b)).

The appellant or applicant, unless the Tribunal directs otherwise (rule 87A(4)(c)).

Pending financial statements and annual returns, and comply with the Act and rules, within the time the Tribunal directs (rule 87A(4)(d)).